Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from US Tax if it is not more than $10,000 for the year. If the income is more than $10,000 for the year, it is exempt only if:
The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and
The income is not paid by, or on behalf of, a U.S. resident, and is not borne by a permanent establishment in the United States
The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and
The income is not paid by, or on behalf of, a U.S. resident, and is not borne by a permanent establishment in the United States