david ingram replies (in bold face)
There is no problem filing a late California 540 or 540NR.
all we need is a copy of the 1040 or 1040NR that you filed.
2. Do I need to get ITIN for my daughter? (an ITIN is
an individual taxpayer identification number which must be obtained to claim
any child over 1 year old. david)
NO - if your daughter is under one year old, i.e. born in
Canada in 2002, you do NOT need an ITIN for your daughter. On the other
hand, it would be a good time to get one for the future. It is easier to
get it when a newborn than if you apply when she is 8 or 10. I suggest
that you do apply.
3. Does my wife have to file 1040 NR? I think I need to file 1040 NR -
"closer connection thing"
If your wife had no US income, she does not HAVE TO file a
1040NR. If she filed a 2001 return, it might be a good idea to file a
blank return to announce she has left and stop someone from "looking" for her
in the future.
If you were in the US all of 2001 and working in the US two
or three days a week on an H1, you are likely still a 1040 filer with income
in both countries. You do NOT likely qualify to file a closer exception
statement. Those are meant for people who are sojourning or vacationing
in the US, not for people with TN, H1, L1 or any other working visas.
4. How much do you charge for all tax help for us.
I do not know. The office would likely charge from $500
to $1,000 Canadian to prepare your Canadian return with foreign tax credits,
your wife's Canadian return, the US 1040 or 1040NR and the California for
2001. I personally charge a minimum of $700 for a US / Canadian return from
Feb 1 to June 30th.
That assumes that the 2001 returns are correct as filed and I
cannot determine that until I see the 2001 return(s). If you came to
Canada in 2001, I can almost guarantee they are wrong if prepared by two
different people and they are likely still wrong if prepared by one individual
if the California return was not done at the time.
5. Most importantly, how much time it will take you to do this for us.
Do you mean how many hours or how many days? If you
have all your documentation, I could have them finished the same day you bring
them in. an estimate would be 3 to 4 hours.
6. What guarantees do you give.
I guarantee that the return will be correct if you give me
the correct information and answer the questions I ask correctly.
I do not guarantee that the IRS or CCRA will accept the
returns at face value immediately. You are a different type of return
from the usual one that they receive and I can count on one hand, the number
of people I have met over a 40 year career who can grasp the order of
preparation for your returns.
One of the things that President Clinton passed into law was
a requirement for the US IRS and the INS to compare computer files for visas
and tax return compliance and / or non-compliance.
It is quite likely that you will be questioned by one or both
governments, a situation you may find annoying but which can be dealt with by
providing the proper information. I say this because of your unusual
position of being a non-citizen of both countries involved and because you are
crossing the border so many times.
My personal assistant from 1994 to 1999 was from Sri Lanka,
his wife was from Venezuela and they had 4 children born in the US while he
was getting 4 University degrees. When his last visa ran out, the family
came to Canada and he worked for me preparing US / Canadian tax returns.
His own situation was so "interesting" that he and his family
actually had an audience with President Bill Clinton when he came to Canada in
October 1997 for the Apec Conference.
Victor and his family are now living back in the US and he
and his wife are now proud owners of US resident alien (green) cards and
waiting for their US citizenship so that the whole family are Americans and
not just the kids.
Hope this helps.
Call (604) 913-9133 for an appointment. Anyone that
answers can make it.
Because you have an immigration / working visa situation, I
suggest that you would likley be happier dealing with me personally. As far as
I have been able to ascertain, I am the only person around who works with both
tax and the working visas associated with the tax.
Vxxxxxxx XXXXXXX
