本文发表在 rolia.net 枫下论坛I just found this info... but not sure if it is correct...
http://www.centa.com/CEN-TAPEDE/centapede/Week-of-Mon-20080225/003822.html
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Hello,
I'm a US citizen and live in Canada (permanent resident). This past year I took a job working in Point Roberts WA. I'm married to a Cdn citizen. If my status is married, filing separately, do I have to include my husband's Canadian income on my US tax return? Are there separate tax forms for US citizens living outside of the US? Should I use my US address to file? Or (since I live in Canada) should I be using my Canadian address?
Any information you can provide will be greatly appreciated!
Thanks,
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david ingram replies:
You will file your US tax return on a US 1040 as MFS OR, if you have children, you can file as Head of Household. You do not need to include his income or take it into account in any manner. in fact, if none of it comes from the USA, you can claim him as a dependent even if he earned $1,000,000.
Then, after calculating the tax actually paid (not what was deducted), you will report the US income again on a Canadian T1 return and claim the total of tax paid + Social Security (FICA) + Medicare as a foreign tax credit on line 431 of Canadian Schedule T2209 and put the result on line 405 of Schedule 1 of your T1. If there si anything left over (there will be usually), the excess goes on line 3 of form T2036 and the result on line 49 of your Provincial form 428 (a bit different for the province of Quebec).
email to taxman@centa.com
www.centa.com www.david-ingram.com更多精彩文章及讨论，请光临枫下论坛 rolia.net
http://www.centa.com/CEN-TAPEDE/centapede/Week-of-Mon-20080225/003822.html
===========================================
Hello,
I'm a US citizen and live in Canada (permanent resident). This past year I took a job working in Point Roberts WA. I'm married to a Cdn citizen. If my status is married, filing separately, do I have to include my husband's Canadian income on my US tax return? Are there separate tax forms for US citizens living outside of the US? Should I use my US address to file? Or (since I live in Canada) should I be using my Canadian address?
Any information you can provide will be greatly appreciated!
Thanks,
-------------------------------------------------------------
david ingram replies:
You will file your US tax return on a US 1040 as MFS OR, if you have children, you can file as Head of Household. You do not need to include his income or take it into account in any manner. in fact, if none of it comes from the USA, you can claim him as a dependent even if he earned $1,000,000.
Then, after calculating the tax actually paid (not what was deducted), you will report the US income again on a Canadian T1 return and claim the total of tax paid + Social Security (FICA) + Medicare as a foreign tax credit on line 431 of Canadian Schedule T2209 and put the result on line 405 of Schedule 1 of your T1. If there si anything left over (there will be usually), the excess goes on line 3 of form T2036 and the result on line 49 of your Provincial form 428 (a bit different for the province of Quebec).
email to taxman@centa.com
www.centa.com www.david-ingram.com更多精彩文章及讨论，请光临枫下论坛 rolia.net