本文发表在 rolia.net 枫下论坛How U.S. tax laws apply
As a Canadian resident who spends part of the year in the U.S., you are considered either a resident alien or a non-resident alien of the U.S. for tax purposes.
Resident aliens are generally taxed in the U.S. on income from all sources worldwide, and non-resident aliens are generally taxed in the U.S. only on income from U.S. sources. Therefore, it is important for you to determine if you are a resident alien or a non-resident alien.
Are you a resident alien?
You are considered a resident alien if you meet the substantial presence test.
* If you were in the U.S. for 183 days or more in 2008, you meet the substantial presence test. If this is your situation, you are considered a resident alien of the U.S. Although the comments in this section and the following section do not apply to you, you should read "Residence under the treaty" and "Do you have to file a U.S. tax return (Form 1040)?"
* If you were in the U.S. for less than 31 days in 2008, you do not meet the substantial presence test. If this is your situation, you are considered a non-resident alien of the U.S. Although this section does not apply to you, you should read "Do you have to file a U.S. tax return (Form1040)?"
* If you were in the U.S. for 31 to 182 days in 2008, you may meet the substantial presence test.
What is the substantial presence test?
This test uses the number of days you were in the U.S. during a three-year period (the current and the two previous years) to determine if you are a resident alien or a non-resident alien.
To determine whether you meet the substantial presence test for 2008, calculate the number of days you were present in the U.S. during 2008, 2007, and 2006. The days do not have to be consecutive, and you are treated as being present in the U.S. on any day you were there for part or all of the day. Each day:
* in 2008 counts as a full day;
* in 2007 counts as one-third of a day; and
* in 2006 counts as one-sixth of a day.
If your total is at least 183 days, you have met the substantial presence test and you are considered a resident alien for 2008. If this is your situation, see "Are you a non-resident alien?" for more information.
If your total is less than 183 days, you are considered a non-resident alien for 2008. If this is your situation, see "Do you have to file a U.S. tax return (Form 1040)?"
Example
Florence and Henry are residents of Canada and own a trailer home in Florida, where they spend each winter. Although they have no U.S. source income, they need to determine their U.S. residency status. To do this, they have to determine how many days they were in the U.S. during 2008, 2007, and 2006.
During 2008, they were in the U.S. from January 1 to April 10, and from November 13 to December 31 (150 days).
During 2007, they were in the U.S. from January 1 to March 31, and from November 14 to December 31 (138 days).
During 2006, they were in the U.S. from January 1 to April 5, and from November 1 to December 31 (156 days).
Each day they were in the U.S. during 2008 counts as a full day (150). Each day they were in the U.S. during 2007 counts as one-third of a day (138 × 1 ÷ 3 = 46). Each day they were in the U.S. during 2006 counts as one-sixth of a day (156 × 1 ÷ 6 = 26).
They add the subtotals:(150 + 46 + 26 = 222). Since this total is at least 183 days during the three-year period, they meet the substantial presence test, and they are considered resident aliens by the U.S. for 2008.
For more information on this subject, see Chapter 1 of Internal Revenue Service (IRS) Publication 519, U.S. Tax Guide for Aliens.
Top of Page
Are you a non-resident alien?
You are a non-resident alien if you do not meet the substantial presence test. If you have determined that you are a non-resident alien, see the section called "Do you have to file a U.S. tax return (Form 1040)?"
If you have determined that you are a resident alien because you meet the substantial presence test, you can be considered a non-resident alien if:
* you were present in the U.S. for less than 183 days in 2008;
* your tax home is in Canada; and
* you had a closer connection to Canada than to the U.S. during 2008.
What is a tax home?
If you are employed or self-employed, your tax home is the location of your principal place of business or employment, regardless of where you maintain your family home.
If you are not employed or self-employed, your tax home is where you regularly live. It can be a house, an apartment, or a furnished room, and you can rent or own it. It must have been available to you continuously and at all times throughout 2008, and not just for short stays during the year.
How do you determine a closer connection to Canada?
You are considered to have a closer connection to Canada than to the U.S. if you maintain more significant ties to Canada. Some important ties include the location of the following:
* your permanent home and business activities;
* your family;
* personal belongings, such as cars, furniture, clothing, and jewellery;
* social, political, cultural, or religious organizations to which you belong;
* the jurisdiction where you vote; and
* the jurisdiction where you hold a driver's licence.
If you have applied to the U.S. Citizenship and Immigration Services for Lawful Permanent Resident status in the U.S. (i.e., applied for a "green card"), or you have been granted permanent residency status (i.e., granted a "green card"), you will not be eligible to claim the closer connection exception.
Top of Page
How do you advise the IRS about your closer connection to Canada?
You have to file IRS Form 8840, Closer Connection Exception Statement for Aliens, to advise the IRS that your tax home is in Canada and that you maintained more significant ties in Canada than in the U.S. during 2008.
If you have to file a U.S. income tax return for 2008, attach Form 8840 to it. If you do not have to file a return, send Form 8840 by June 15, 2009, to:
Internal Revenue Service Center
Austin TX 73301-0215
USA
Each individual claiming the closer connection exception has to file Form 8840. Therefore, if you have a spouse and children, each of them must file Form 8840 to claim the exception.
Note
If you do not file Form 8840 by June 15, 2009, you will not be eligible to claim the closer connection to Canada, and you will be considered a resident alien. However, if you tried to comply with this filing requirement but were unable to do so for a valid reason, attach an explanation to Form 8840 when you file it.
Example
Florence and Henry have determined that they are resident aliens for 2008 because they meet the substantial presence test. However, they file Canadian returns as residents of Canada, and their family, belongings, and permanent home are in Canada. Also, they maintain social and religious ties in their home town in Canada.
Since Florence and Henry have closer ties to Canada than to the U.S., and they were present in the U.S. for less than 183 days during 2008, they may be considered non-residents of the U.S. under the closer connection exception.
Florence and Henry each have to submit Form 8840 by June 15, 2009, to advise the IRS of their closer connection to Canada, or they will not be eligible for the exception. If they do not file on time, they may be subject to U.S. income tax on their worldwide income.
Each year, you have to determine if you are a resident alien or a non-resident alien. And each year, if you are a resident alien with closer ties to Canada than to the U.S., you have to file a new Form 8840.
Top of Page
Residence under the treaty
If you are a resident alien because you met the substantial presence test and you cannot claim the closer connection exception, you may be able to determine your residency status under Article IV of the Canada-United States Income Tax Convention.
You may be treated as a non-resident alien under Article IV, for the purposes of calculating your U.S. income tax liability, if you meet the following conditions:
* you are considered a resident of both the U.S. and Canada under each country's tax laws (i.e., you are a Canadian resident and a U.S. resident alien); and
* your permanent home is in Canada.
If you also have a permanent home in the U.S., you may be treated as a non-resident alien if your personal and economic ties are closer to Canada than to the U.S.
For more information on this subject, see Chapter 9 of Publication 519, U.S. Tax Guide for Aliens. If you are claiming to be a resident of Canada under Article IV of the Canada-United States Income Tax Convention, you should complete and attach Form 8833, Treaty-Based Return Position Disclosure Under Section 6614 or 7701(b), to your U.S. income tax return.
Do you have to file a U.S. tax return (Form 1040)?
Resident aliens
Generally, resident aliens have to file a U.S. tax return to report worldwide income for the year if their annual gross income exceeds certain U.S. dollar amounts. For more information, see the section called "Filing Requirements" in the Instructions for Form 1040.
If you are a resident alien who cannot be considered a non-resident alien under Article IV of the Canada-U.S. Income Tax Convention or under the closer connection exception, you should file Form 1040 as a resident alien if you meet the filing requirements described in the Form 1040, Instructions.
Non-resident aliens
If you are a non-resident alien, your income that is subject to U.S. income tax is divided into two categories:
* income that is effectively connected with a trade or business in the U.S. (including income from the sale or exchange of U.S. real property); and
* income that is not effectively connected with a trade or business in the U.S., but is from U.S. sources (including interest, dividends, rents, and annuities).
Effectively connected income, after allowable deductions, is taxed at the same rates that apply to U.S. citizens and residents. Income that is not effectively connected is taxed at 30% or a lower treaty rate.
As a non-resident alien, you have to file a U.S. tax return (Form 1040NR) by June 15, 2009, if:
* you are engaged in a trade or business which would produce income that is effectively connected (even if you had no income in the tax year from that trade or business);
* you have U.S. source wage income which is greater than one personal exemption ($3,500 for 2008); or
* you have income that is not effectively connected and that did not have sufficient tax withheld at source.
If you have income that is not effectively connected and had too much tax withheld at source, you should file a U.S. tax return to claim a refund of the overpaid tax.
You have to file your U.S. return by April 15, 2009, if you were an employee in the U.S. and received wages subject to withholding.
If you are not able to file your U.S. return by the due date, submit Form 4868 for an automatic extension of time to file until October 15, 2009. However, note that Form 4868 does not extend the time to pay any tax due.
For more information, see IRS Publication 519, U.S. Tax Guide for Aliens, or contact the IRS.更多精彩文章及讨论，请光临枫下论坛 rolia.net
As a Canadian resident who spends part of the year in the U.S., you are considered either a resident alien or a non-resident alien of the U.S. for tax purposes.
Resident aliens are generally taxed in the U.S. on income from all sources worldwide, and non-resident aliens are generally taxed in the U.S. only on income from U.S. sources. Therefore, it is important for you to determine if you are a resident alien or a non-resident alien.
Are you a resident alien?
You are considered a resident alien if you meet the substantial presence test.
* If you were in the U.S. for 183 days or more in 2008, you meet the substantial presence test. If this is your situation, you are considered a resident alien of the U.S. Although the comments in this section and the following section do not apply to you, you should read "Residence under the treaty" and "Do you have to file a U.S. tax return (Form 1040)?"
* If you were in the U.S. for less than 31 days in 2008, you do not meet the substantial presence test. If this is your situation, you are considered a non-resident alien of the U.S. Although this section does not apply to you, you should read "Do you have to file a U.S. tax return (Form1040)?"
* If you were in the U.S. for 31 to 182 days in 2008, you may meet the substantial presence test.
What is the substantial presence test?
This test uses the number of days you were in the U.S. during a three-year period (the current and the two previous years) to determine if you are a resident alien or a non-resident alien.
To determine whether you meet the substantial presence test for 2008, calculate the number of days you were present in the U.S. during 2008, 2007, and 2006. The days do not have to be consecutive, and you are treated as being present in the U.S. on any day you were there for part or all of the day. Each day:
* in 2008 counts as a full day;
* in 2007 counts as one-third of a day; and
* in 2006 counts as one-sixth of a day.
If your total is at least 183 days, you have met the substantial presence test and you are considered a resident alien for 2008. If this is your situation, see "Are you a non-resident alien?" for more information.
If your total is less than 183 days, you are considered a non-resident alien for 2008. If this is your situation, see "Do you have to file a U.S. tax return (Form 1040)?"
Example
Florence and Henry are residents of Canada and own a trailer home in Florida, where they spend each winter. Although they have no U.S. source income, they need to determine their U.S. residency status. To do this, they have to determine how many days they were in the U.S. during 2008, 2007, and 2006.
During 2008, they were in the U.S. from January 1 to April 10, and from November 13 to December 31 (150 days).
During 2007, they were in the U.S. from January 1 to March 31, and from November 14 to December 31 (138 days).
During 2006, they were in the U.S. from January 1 to April 5, and from November 1 to December 31 (156 days).
Each day they were in the U.S. during 2008 counts as a full day (150). Each day they were in the U.S. during 2007 counts as one-third of a day (138 × 1 ÷ 3 = 46). Each day they were in the U.S. during 2006 counts as one-sixth of a day (156 × 1 ÷ 6 = 26).
They add the subtotals:(150 + 46 + 26 = 222). Since this total is at least 183 days during the three-year period, they meet the substantial presence test, and they are considered resident aliens by the U.S. for 2008.
For more information on this subject, see Chapter 1 of Internal Revenue Service (IRS) Publication 519, U.S. Tax Guide for Aliens.
Top of Page
Are you a non-resident alien?
You are a non-resident alien if you do not meet the substantial presence test. If you have determined that you are a non-resident alien, see the section called "Do you have to file a U.S. tax return (Form 1040)?"
If you have determined that you are a resident alien because you meet the substantial presence test, you can be considered a non-resident alien if:
* you were present in the U.S. for less than 183 days in 2008;
* your tax home is in Canada; and
* you had a closer connection to Canada than to the U.S. during 2008.
What is a tax home?
If you are employed or self-employed, your tax home is the location of your principal place of business or employment, regardless of where you maintain your family home.
If you are not employed or self-employed, your tax home is where you regularly live. It can be a house, an apartment, or a furnished room, and you can rent or own it. It must have been available to you continuously and at all times throughout 2008, and not just for short stays during the year.
How do you determine a closer connection to Canada?
You are considered to have a closer connection to Canada than to the U.S. if you maintain more significant ties to Canada. Some important ties include the location of the following:
* your permanent home and business activities;
* your family;
* personal belongings, such as cars, furniture, clothing, and jewellery;
* social, political, cultural, or religious organizations to which you belong;
* the jurisdiction where you vote; and
* the jurisdiction where you hold a driver's licence.
If you have applied to the U.S. Citizenship and Immigration Services for Lawful Permanent Resident status in the U.S. (i.e., applied for a "green card"), or you have been granted permanent residency status (i.e., granted a "green card"), you will not be eligible to claim the closer connection exception.
Top of Page
How do you advise the IRS about your closer connection to Canada?
You have to file IRS Form 8840, Closer Connection Exception Statement for Aliens, to advise the IRS that your tax home is in Canada and that you maintained more significant ties in Canada than in the U.S. during 2008.
If you have to file a U.S. income tax return for 2008, attach Form 8840 to it. If you do not have to file a return, send Form 8840 by June 15, 2009, to:
Internal Revenue Service Center
Austin TX 73301-0215
USA
Each individual claiming the closer connection exception has to file Form 8840. Therefore, if you have a spouse and children, each of them must file Form 8840 to claim the exception.
Note
If you do not file Form 8840 by June 15, 2009, you will not be eligible to claim the closer connection to Canada, and you will be considered a resident alien. However, if you tried to comply with this filing requirement but were unable to do so for a valid reason, attach an explanation to Form 8840 when you file it.
Example
Florence and Henry have determined that they are resident aliens for 2008 because they meet the substantial presence test. However, they file Canadian returns as residents of Canada, and their family, belongings, and permanent home are in Canada. Also, they maintain social and religious ties in their home town in Canada.
Since Florence and Henry have closer ties to Canada than to the U.S., and they were present in the U.S. for less than 183 days during 2008, they may be considered non-residents of the U.S. under the closer connection exception.
Florence and Henry each have to submit Form 8840 by June 15, 2009, to advise the IRS of their closer connection to Canada, or they will not be eligible for the exception. If they do not file on time, they may be subject to U.S. income tax on their worldwide income.
Each year, you have to determine if you are a resident alien or a non-resident alien. And each year, if you are a resident alien with closer ties to Canada than to the U.S., you have to file a new Form 8840.
Top of Page
Residence under the treaty
If you are a resident alien because you met the substantial presence test and you cannot claim the closer connection exception, you may be able to determine your residency status under Article IV of the Canada-United States Income Tax Convention.
You may be treated as a non-resident alien under Article IV, for the purposes of calculating your U.S. income tax liability, if you meet the following conditions:
* you are considered a resident of both the U.S. and Canada under each country's tax laws (i.e., you are a Canadian resident and a U.S. resident alien); and
* your permanent home is in Canada.
If you also have a permanent home in the U.S., you may be treated as a non-resident alien if your personal and economic ties are closer to Canada than to the U.S.
For more information on this subject, see Chapter 9 of Publication 519, U.S. Tax Guide for Aliens. If you are claiming to be a resident of Canada under Article IV of the Canada-United States Income Tax Convention, you should complete and attach Form 8833, Treaty-Based Return Position Disclosure Under Section 6614 or 7701(b), to your U.S. income tax return.
Do you have to file a U.S. tax return (Form 1040)?
Resident aliens
Generally, resident aliens have to file a U.S. tax return to report worldwide income for the year if their annual gross income exceeds certain U.S. dollar amounts. For more information, see the section called "Filing Requirements" in the Instructions for Form 1040.
If you are a resident alien who cannot be considered a non-resident alien under Article IV of the Canada-U.S. Income Tax Convention or under the closer connection exception, you should file Form 1040 as a resident alien if you meet the filing requirements described in the Form 1040, Instructions.
Non-resident aliens
If you are a non-resident alien, your income that is subject to U.S. income tax is divided into two categories:
* income that is effectively connected with a trade or business in the U.S. (including income from the sale or exchange of U.S. real property); and
* income that is not effectively connected with a trade or business in the U.S., but is from U.S. sources (including interest, dividends, rents, and annuities).
Effectively connected income, after allowable deductions, is taxed at the same rates that apply to U.S. citizens and residents. Income that is not effectively connected is taxed at 30% or a lower treaty rate.
As a non-resident alien, you have to file a U.S. tax return (Form 1040NR) by June 15, 2009, if:
* you are engaged in a trade or business which would produce income that is effectively connected (even if you had no income in the tax year from that trade or business);
* you have U.S. source wage income which is greater than one personal exemption ($3,500 for 2008); or
* you have income that is not effectively connected and that did not have sufficient tax withheld at source.
If you have income that is not effectively connected and had too much tax withheld at source, you should file a U.S. tax return to claim a refund of the overpaid tax.
You have to file your U.S. return by April 15, 2009, if you were an employee in the U.S. and received wages subject to withholding.
If you are not able to file your U.S. return by the due date, submit Form 4868 for an automatic extension of time to file until October 15, 2009. However, note that Form 4868 does not extend the time to pay any tax due.
For more information, see IRS Publication 519, U.S. Tax Guide for Aliens, or contact the IRS.更多精彩文章及讨论，请光临枫下论坛 rolia.net