my deased mother and her social security no.- IDENTITY THEFT -W8-BEN -

QUESTION:

my mother was american born and raise and educated in the united states but married an american. she paid taxes for years at the consultate in toronto ontario and then became a canadian citizen at which time her social security no. changed. i ahave the american one and am looking for a lawyer to find out about tax years that she paid but without the social security no. from the states i can not go to IRS. cAN YOU HELP ME AS SHE IS DECEASED NOW AND I WANT TO LIVE WITH HER RELATIVES WHO ARE IN THE STATES
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david ingram replies:

I think you mean she married a Canadian???  and I will proceed on that assumption.

Shew would also not have changed her social security number (SSN).  That is so rare that she would have had to be in the witness protection program or have had someone use her number in a STOLEN identity, MIXED identity or SCRAMBLED SSN manner.
Stolen is self evident.  A Mixed identity is when someone gets hold of a number (sometimeds given to them by a payroll clerk for instance) and uses the number unwittingly until the situation is resolvred. 
 
Scrambled is when two or more people are using the same number and the IRS can NOT determine who has owns the number.  In this case the IRS assigns IRSN (Internal Revenue Security Number) 's to everyone involved and there is a serious likelihood of lost benefits.

You can see a recent IRS warning on Identity theft involving Non-resident and foreign accounts (affects 10,000 o5r so of my readers) at: http://www.irs.gov/businesses/international/article/0,,id=121498,00.html

If you go to www.irs.gov and search on the key word identity theft  you will find much more.

If your mother was a US citizen and you are 52 or younger, you are likely a US citizen. 

I am assuming this because you said your mother was educated in the US.  If she came to Canada after age 19 and you are under 52, you are a US citizen.

The rules are that if you were born after Dec 24, 1952 and your mother lived in the US for  10 years, five of which were after age 14, you are a US citizen.

So if your mother lived there until age 20, you are a US citizen.

If you were born after  November 14, 1986 and your mother lived in the US for five years with only '2' years after age 14, it ,means that you are a US citizen if she came to Canada at age 17 or older.

If you were born prior to Dec 24, 1952, you may stioll be aUS citizxen if you spent time in the US going to University, etc.

If you think you are a citizen, apply for a US passport.  Be prepared to prove your mother's situation which may mean that you have to find school records, doctor's records, dentist's records, etc.

Even if you are over 52 and did not live int eh US as required, note 4 at the end of the chart points out that you are likely entitled to an exemption and area US citizen.

If you are a US citizen, which is likely if you are under  55, you can just go to the USA to live.

Your citizenship has nothing to do with whether your mother filed her returns in teh US although she should have filed up until the date of her death and if she has an estate, an estate 706 tax return should be filed.

The following chart will show you if you are a US citizen.  The bad news is that if you find yourself to be a citizen and claim that citizenship, you will have to file 6 years of back US taxes.  That is where I come in.  We would be glad to help.

                  

                                                                                                       www.centa.com

NATURALIZATION CHART

For determining whether LEGITIMATE CHILDREN BORN OUTSIDE The U.S.

acquired U.S. citizenship at birth. 

PERIOD            | PARENTS      | RESIDENCE REQUIRED OF:

                          |                        | PARENT                 or                                     | CHILD                               

STEP 1              |STEP 2            |STEP 3                                                            | STEP  4                            

Select                 | Select              | Measure citizen parent's residence                     | Determine whether child

period in             | applicable        | against the requirements for the                         | has since lost U.S.

which                 | parentage        | period in which child was born.                          | citizenship. (The child

child was            |                        | (The child acquired U.S. citizen-                        | lost on the date it became

born.                  |                        | ship at birth if, at time of the                              | impossible to meet the

                          |                        | child's birth, citizen parent had                           | necessary requirements,

                          |                        | met applicable residence                                   | never before age 26.)

                          |                        | requirements.)                                                  |                                           

Prior to               | one parent       | Citizen parent had resided in the                        | None.

05/24/34             | US citizen        | U.S. (Originally only fathers could                 |

                          |                        | transmit: mothers added Oct.94)                  | (see note (5))                         

On/after             | Both are          | One had resided in the U.S.                               | None.

05/24/34             | citizens            |                                                                        |                                           

& prior to           | One citizen      | Citizen had resided in the U.S.                           | 5 year's residence in the

01/13/41             | one alien          |                                                                        | U.S. or its outlying

                          | parent.             |                                                                        | possessions between ages of

On/after             | One citizen      | Citizen had resided in U.S. or its                        | 13 and 21. OR. 2 years'

01/13/41             | one alien          | outlying possessions 10 years, at                        | continuous presence in

and prior             | parent.             | least 5 of which were after age                         | U.S. between ages 14 and

to                       |                        | 16, or if citizen parent served                             | 28. (NONE, if at time

12/24/52             |                        | honorably in U.S. Armed Forces:                       | of child's birth, citizen

                          |                        |(1) between 12/07/41 and 12/31/46                     | parent was employed

                          |                        |(5 of the required years may                               | by a specified U.S.

                          |                        | have been after age 12); or note (2)                   | organization. This

                          |                        | between 12/31/46 and 12/24/52,                         | exemption is not applicable

                          |                        | parent needed 10 years physical                        | if parent transmitted

                          |                        | presence, at least 5 of which                             | under *(1) or *(2) opposite.)

                          |                        | were after age 14.                                            | Notes (1). (2). and (4).

                          | Both are          | One had resided in the U.S. or its                      | None.

                          | US citizens      |outlying possessions.                                          |                                                       

On/after             | Both are          | One had resided in the U.S. or its                      | None.

12/24/52             | citizen              | outlying possessions note (3).                            |                                                       

& prior to           | One citizen      | Citizen has  been physically present in                | None.         

11/14/86             | one alien          | US or outlying possessions 10 years,                  |

                          | parent.             | at least 5 which are after age 14 note (3).          |                                                       

On/after             | Both are          | One had resided in the U.S. or its                      | None.

11/14/86             | citizen              | outlying possessions                                          |                                                       

                          | One citizen      | Citizen has been physically present in I None.     |

                          | one alien          | US or outlying possessions 5 years,                    |

                          | parent.             | at least 2 which are after age 14 note (3).          |                                                       

1. Absence of less than 60 days in the aggregate (total) will not break continuity of physical presence for this purpose. Honorable service in US armed forces counts as residence or physical presence.

2. No specific period of residence is required if alien parent naturalized before child reaches 18 years and child begins to reside permanently in U.S. prior to 18th birthday.

3. Physical presence abroad of dependent unmarried son or daughter as member of household of a person serving honorably in U.S. Armed Forces or employed by U.S. government or international organization may be counted as physical presence.

4. The retention requirement was repealed by Act of 10/10/78. Persons who had on

10/10/78 failed to retain are relieved from having to do so. Those who have previously lost citizenship by a failure to satisfy retention requirements of the Acts of 1934, 1940, and 1952 may NOT be reinstated.

5. Until Oct 20, 94, only father could transmit. Changed with President Clinton signing the Technical Corrections Bill giving citizenship to children of US citizen mothers.

(Aug 16, 2003 recreated from official US documentation for the CEN-TA-PEDE. newsletter of the  CEN-TA GROUP,

 4466 Prospect Road, North Vancouver, BC, CANADA V7N 3L7 www.centa.com PH (604) 980-0321 taxman@centa.com). 

Answers to this and other similar  questions can be obtained free on Air every Sunday morning.
 
Every Sunday from 9:00 AM to 10:30 AM on 600AM in Vancouver, Fred Snyder of Dundee Wealth Management presents  a LIVE talk show called "ITS YOUR MONEY" dealing with money, investments and taxes.  I am a guest on the last Sunday of each month.  You can get your questioons answered by callin (604) 280-0600.
 
Those outside of the Lower Mainland will be able to listen on the internet at www.600AM.com
 
It is very unlikely that blind or unexpected email to me will be answered.  I receive anywhere from 100 to 700  unsolicited emails a day and usually answer anywhere from 2 to 20 if they are not from existing clients.  Existing clients are advised to put their 'name and PAYING CUSTOMER' in the subject and get answered first.  I also refuse to be a slave to email and do not look at it every day and have never ever looked at it when i am out of town.  expert  US Canada Canadian American  Mexican Income Tax help
However, I regularly search for the words"PAYING CUSTOMER" and always answer them first if they did not get spammed out. As an example, as I write this on Sept 2, 2007 (the day before I turn 65), since June 16th (78 days), my 'spammed out' box has 24,417 unread messages, my deleted box has 8063 I have actually looked at and deleted and I answerd 576 email questions for clients and strangers.  I have also put aside 472 messages that I am maybe going to try and answer because they look interesting. -expert  US Canada Canadian American  Mexican Income Tax help
Therefore, if an email is not answered in 24 to 36 hours, it is lost in space.  You can try and resend it but if important, you will have to phone to make an appointment.  Gillian Bryan generally accepts appointment requests for me between 10:30 AM and 4:00 PM Monday to Friday VANCOUVER (Seattle, Portland, Los Angeles) time at (604) 980-0321. expert  US Canada Canadian American  Mexican Income Tax help.
David Ingram's US / Canada Services
US / Canada / Mexico tax, Immigration and working Visa Specialists
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My Home office is at:
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Calls welcomed from 10 AM to 9 PM 7 days a week  Vancouver (LA) time -  (please do not fax or phone outside of those hours as this is a home office) expert  US Canada Canadian American  Mexican Income Tax help.
 
Disclaimer:  This question has been answered without detailed information or consultation and is to be regarded only as general comment.   Nothing in this message is or should be construed as advice in any particular circumstances. No contract exists between the reader and the author and any and all non-contractual duties are expressly denied. All readers should obtain formal advice from a competent and appropriately qualified legal practitioner or tax specialist for expert help, assistance, preparation, or consultation  in connection with personal or business affairs such as at www.centa.com. If you forward this message, this disclaimer must be included." expert  US Canada Canadian American  Mexican Income Tax help.
David Ingram gives expert income tax & immigration help to non-resident Americans & Canadians from New York to California to Mexico  family, estate, income trust trusts Cross border, dual citizen - out of country investments are all handled with competence & authority.
 
Phone consultations are $400 for 15 minutes to 50 minutes (professional hour). Please note that GST is added if product remains in Canada or is to be returned to Canada or a phone consultation is in Canada. expert  US Canada Canadian American  Mexican Income Tax help.
This is not intended to be definitive but in general I am quoting $800 to $2,800 for a dual country tax return.
 
$800 would be one T4 slip one W2 slip one or two interest slips and you lived in one country only - no self employment or rentals or capital gains - you did not move into or out of the country in this year.
 
$1,000 would be the same with one rental
 
$1,200 would be the same with one business no rental
 
$1,200 would be the minimum with a move in or out of the country. These are complicated because of the back and forth foreign tax credits. - The IRS says a foreign tax credit takes 1 hour and 53 minutes.
 
$1,500 would be the minimum with a rental or two in the country you do not live in or a rental and a business and foreign tax credits  no move in or out

$1,600 would be for two people with income from two countries

$2,800 would be all of the above and you moved in and out of the country.
 
This is just a guideline for US / Canadian returns
 
We will still prepare Canadian only (lives in Canada, no US connection period) with two or three slips and no capital gains, etc. for $150.00 up.
 
With a Rental for $350
 
A Business for $350 - Rental and business likely $450
And an American only (lives in the US with no Canadian income or filing period) with about the same things in the same range with a little bit more if there is a state return.
 
Moving in or out of the country or part year earnings in the US will ALWAYS be $800 and up.
 
TDF 90-22.1 forms are $50 for the first and $25.00 each after that when part of a tax return.
 
8891 forms are generally $50.00 to $100.00 each.
 
18 RRSPs would be $900.00 - (maybe amalgamate a couple)
 
Capital gains *sales)  are likely $50.00 for the first and $20.00 each after that.
 
Just a guideline not etched in stone. 
 
This from "ask an income trusts tax and immigration expert" from www.centa.com or www.jurock.com or www.featureweb.com. David Ingram deals on a daily basis with expatriate tax returns with multi jurisdictional cross and trans border expatriate problems  for the United States, Canada, Mexico, Great Britain, United Kingdom, Kuwait, Dubai, Saudi Arabia, Thailand, Indonesia, Japan, China, New Zealand, France, Germany, Spain, Italy, Russia, Georgia, Brazil, Peru, Ecuador, Bolivia, Scotland, Ireland, Hawaii, Florida, Montana, Morocco, Israel, Iraq, Iran, India, Pakistan, Afghanistan, Mali, Bangkok, Greenland, Iceland, Cuba, Bahamas, Bermuda, Barbados, St Vincent, Grenada,, Virgin Islands, US, UK, GB, and any of the 43 states with state tax returns, etc. Rockwall, Dallas, San Antonio Houston, Denmark, Finland, Sweden Norway Bulgaria Croatia Income Tax and Immigration Tips, Income Tax  Immigration Wizard Antarctica Rwanda Guru  Consultant Specialist Section 216(4) 216(1) NR6 NR-6 NR 6 Non-Resident Real Estate tax specialist expert preparer expatriate anti money laundering money seasoning FINTRAC E677 E667 105 106 TDF-90 Reporting $10,000 cross border transactions Grand Cayman Aruba Zimbabwe South Africa Namibia help USA US Income Tax Convention. expert  US Canada Canadian American  Mexican Income Tax help.
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