Visa / US Tax filing question ...Canadian-USA-Global tax help -
Visa / US Tax filing question ...
would greatly appreciate if you could point me in the right direction
XXXXXXX (a dual US/Canadian Citizen) and I were married in 1983 (I’m
Canadian) ... we met in an International XXXXXXXXXXXX ... we have 3
children 23, 18 and 15 ... XXXXXX and the girls have all received their US
passports and also have Canadian passports
We have lived here in
Manitoba, Canada for 26 years ...
We plan to move to the US this summer
... as soon as I receive my visa
XXXXXX asked our accountant many years
ago if he was supposed to file US income tax ... he was told no ... not unless
you make over $75,000 per year. Ooops! I guess we got a bum steer ...
have applied for my US Visa and have done everything that was required ... I
have been to Montreal for my medical and Visa interview and now Immigration has
requested the following:
1. Please provide US taxes
from previous 3 years or obtain letter from IRS waiving requirement. Thank
We own our home in Selkik, Manitoba, Canada (owe about $70,000
on our mortgage) and have a few mutual funds ... (about $90,000) We have a line
of credit that is about $180.000 ... and own 1 time share worth ($8,000)
and another that we owe on (that was a mistake) are trying to sell both.
a savings and a checking account and a couple or accounts for our kids
Can you point me in the right direction ...
I’m not sure if I
should call the IRS or find a someone to help us with this
Immigration in Montreal kept my Visa and I need to travel to Missouri
at the end of July for our 30 year XXXXXXXXXXX Reunion so I have a bit of a
time crunch ...
thanks you so much for any help that you can provide
P.S. I read on one web site that folks in a
similar situation to ours filed late returns and received a refund based on some
kind of child tax credit ???
with amazing gratitude daily
You were given extremely poor advice.
always supposed to file a US tax return and so is your 23 year old and your 18
year old if he or she has any income.
If you go to www.centa.com
read the October 1995 newsletter on what US citizens living in Canada need to
do, it will give you the details. Find it under newsletters in the top
left hand box.
If you have not filed, the proper thing to do is go back 6
years not 3.
Since you need these now, I would be happy to expedite the
To do so, i need copies of HIS and your Canadian returns
(and maybe the 23 year olds) for 2003, 4 5, 6 7 and 2008.
I need a lost
of all of the bank accounts, life insurance policies with cash value, RRSP's.and
investment accounts your husband had signing authority over.
I need the addresses and account numbers for those accounts AND I need the
highest balances for those accounts in any year. For the RRSP accounts, I
also need the Dec 31, 2002, 2003, 2004, 2005, 2006, 2007 and 2008
And, for the RRSP accounts I need to know how much money went
into each account for each of those years but that info is usually on the tax
If you happen to own an incorporated family business, I
need copies of the financial statements for those same years. You will see
why these are all necessary in that October 1995 newsletter.
REALLY important to get done if he is in the process of sponsoring you.
The penalties are IMMENSE if they find out he has not done the returns or filed
his TDF 90-22.1 and 8891 forms in particular.
And, the Canadian departure
taxes are equally important. You will need to file forms 1161 and likely
1243 and 1244 with your last Canadian returns.
Before you let an
accountant look after you, ask them what an 1161, 1243, 1244, TDF 90 and 8891
forms are. If they do not know immediately without looking them up or
calling to someone else in the other room who does know, you are dealing with
the wrong person(s).
Read this older
Is there anyone at this email address available to do my income tax this
2006 tax client
George Arora, who did your return last year, has left and
returned to California and is working for a CPA firm in Beverly Hills as a staff
My son, Peter Ingram has returned after an absence of two and
a half years and David Holroyd and Gillian Bryan are here with me as well on a
full time basis. Another son Mitchell Ingram is coming along fine as a US
/ Canada Tax preparer while attending Capilano College on a part-time
I am the only one to consult on tax matters at the moment
So yes, there are 4 1/2 of us here and, of course:.
We are pleased to look after your tax return.
You may send the
information by email in .pdf or word format. Please do NOT use
bitmap or any other word processor. (Number Pages by Hand please).
may send it by snail mail - If you do, please keep a copy of anything hard to
replace. (Number pages by Hand)
You may send it by courier - If you do,
please keep a copy of anything hard to replace. (Number Pages by hand)
You may fax it. If you fax, please make sure anything light has
been darkened and, of course, number the pages by hand.
We ask that
the pages be numbered in a corner by hand. That way if we have difficulty
with a page, it is easier to refer to it when talking to you, and if a
page does not come through, we know which page is missing.
on a photocopier or faxing, it is not unusual for one or more pages to double
feed and not be reproduced at the other end.
Depending upon whom you are
dealing with at my office, Please send to: email@example.com or firstname.lastname@example.org or email@example.com or firstname.lastname@example.org
or email@example.com if you
Please fax to (604) 980-0325 - preferably not at 3 AM
because it is a home office. 10:00 AM to 10:00 PM seven days a week is a fine
time to fax./
Courier or snail mail to
4466 Prospect Road
North Vancouver, BC, CANADA
The preferable multi-line phone number to call is (604)
Another business number is (604) 980-0499 - We use this as a
phone out and fax out line however and it is more likely to be
The kid's residence phone number is (604) 980-3578 if you just
can't get through on the office phone. However, it is not a business phone so
please only use it if really necessary.
What do we need you to send
us? The following is not all of it by any means but if you have any
of these things, printing out the government form and trying to match the lines
makes a lot of sense.
US and CANADA
For US and Canadian
returns we need to send in copies of Charitable donation receipts.
Therefore, we need copies of the actual receipts.
For Canadian returns,
we need to send in copies of the actual receipts for medical costs.
Therefore, we need copies or the actual receipts.
We need copies of or
the actual NR4, T3, T4, T5, T5007, etc. slips. We need copies of
W2, W2G 1042S, 8288, 1099-Misc, 1099-Div, 1099R US slips.
general, if there is a tax deducted on a slip, we need a copy of
it. If it is just income, we do not necessarily need the slip, just
the amount but the slip is always nicer to have.
If there was
tuition or other amounts paid for post secondary education, we need the
actual slip or a good copy.
If you are self-employed, we do not need the
receipts or income. If you have done a P & L (Profit and Loss)
statement, we need the amounts on the statements.
Hints on the
statements for Canada.
You can find all Canadian Government
tax forms at: http://www.cra-arc.gc.ca/menu/AFAF_T-e.html
you are Self Employed in 'business' in Canada, I need the amounts you
will find on the T2124 form which you can find at: http://www.cra-arc.gc.ca/E/pbg/tf/t2124/t2124-07e.pdf
you are a Self Employed Fisher in Canada, I need the Amounts you will
find on form T2121 which you can find at: http://www.cra-arc.gc.ca/E/pbg/tf/t2121/t2121-07e.pdf
you are a Self Employed Farmer in Canada, we need the amounts you
will find on form T2042 which you can find at:
you are a Self Employed Professional or A commission Salesperson in
Canada where you do not actually sell a product and have a cost of
goods sold, you should fill in Schedule T2032 at: http://www.cra-arc.gc.ca/E/pbg/tf/t2032/t2032-07e.pdf
you have a Rental house in the US or Canada, Canada wants form
T776 filled in at: http://www.cra-arc.gc.ca/E/pbg/tf/t776/t776-07e.pdf
Canadian employee with business expenses would file form at: http://www.cra-arc.gc.ca/E/pbg/tf/t777/t777-07e.pdf
that the Canadian Forms all have Computer code numbers beside the items asked
for. You should try to quantify your expenses to fit into these
codes. It will make our charges to you less because we do not have to add
up amounts to fit into the government schedule. A good example would be
field 8860 for Legal and accounting fees. Your statement might
have a figure for accounting, a figure for tax preparation and a legal
figure for suing a client for an unpaid bill. For the purposes of the
CRA's form, I want those added together and give me one number only for field or
Similarly, field 9220 asks for telephone and
utilities. That means that even if you have separate totals for your
Business phone, cell phone, fax, Internet, heat and electricity, the CRA
and I only want one total. Usually, when a client gives us these, they are
scattered through his or her information and it takes time to find them and add
them which means a larger bill. The fishing form does not have a
place for telephone and utilities and the rental form only asks for utilities in
If you are a Canadian who is leaving the
country this year, to avoid a $2,500 penalty, you have to deal with form
T1161 at: http://www.cra-arc.gc.ca/E/pbg/tf/t1161/t1161-07-e.pdf
Hints for the United States
All US forms can be found at: http://www.irs.gov/formspubs/lists/0,,id=97817,00.html
Employed (fisher, professional, commission sales agent, etc.) need to send in
the figures on Schedule C which you can find at
you have rental income in the US or Canada or France, you need to fill out
Schedule E which you can find at: http://www.irs.gov/pub/irs-pdf/f1040se.pdf
you are a US farmer, (Xmas trees, almonds, oranges, caribou or
beef, etc.,the US wants Schedule F filed at: http://www.irs.gov/pub/irs-pdf/f1040sf.pdf
you are a US or Canadian employee filing a US return with business
expenses, form 2106 is in order at: http://www.irs.gov/pub/irs-pdf/f2106.pdf
you are an American filer with a Canadian RRSP, you must file US form
8891 at: http://www.irs.gov/pub/irs-pdf/f8891.pdf
you have any foreign accounts whatsoever (Canada, France, Spain, Italy,
Japan, Indonesia, Dubai, etc.) you MUST FILE SCHEDULE B at: http://www.irs.gov/pub/irs-pdf/f1040sab.pdf
- Not a choice, if you are the co-signer on your aged mother's account in any
country but the USA, you must file Schedule B and answer questions 7 and
8. You say yes to question 7 if you have signing authority over foreign
accounts totaling over $10,000 at any one time in the year. You answer yes
to question 8 if you have an RRSP, an RESP, a RRIF in
Canada or the equivalent in any other country. You are unlucky if you have
a RESP because now you have to file form 3520 and likely 3520A.
You get to file form 8891 for a RRIF and an RRSP.
If you said yes to question 7, to avoid a minimum $10,000 fine,
you must fill in form T D F 90-22.1 for each account you have signing
authority over including a company payroll account, a cub scout account, your
mother or father's account or a joint account with your foreign spouse as well
as your own accounts and you have to fill one out for each RRSP as well. Find
this TDF 90-22.1 form at: http://www.irs.gov/pub/irs-pdf/f90221.pdf
- PS, the $10,000 is a minimum fine, the maximum is up to $500,000 PLUS 5
years in jail.
If the answer to 8 is yes, the fine is:
35% of the money in the RRSP Plus
* 5% of the money for every
year not reported (that you should have been reporting) since
* Tax on the amount in the RRSP.
To be honest,
to this date, (Mar 1, 2008) I have never seen the 8891 penalties imposed
- not even once yet. However, the TDF 90-22.1 fines are imposed routinely
and my record (for silliness) was a 105 year old lady with a $10,000 fine.
I have NEVER had anyone fined who came forward voluntarily. My understanding is
that the Dept of the Treasury is presently fining some 1072 people who were
clients of a Vancouver Financial consultant, Jerome
Schneider, who told his clients not to file them. Jerome
Schneider received a $100,000 fine and 6 months in jail on a plea
bargain when he turned in all of his clients and the lawyers and accountants who
were assisting. see more on this and other US accountants a and their clients
who received jail time at: http://centapede.centa.com/Week-of-Mon-20060227/002468.html
you already have your US return done and just want the Canadian return done, we
obviously need a copy of the US return. Same with the UK, Australia,
Portugal or Libya.
Same thing if Canada or any of the other
200 returns is already done and you just need the US return done. We need
copies of those returns. Please label each line of the foreign return with
the English word.
Hope this helps.
Today, I realized
I have some 800 unanswered questions. I do not know how they get to be
that many. I had them down to a very few at the end of November but have
been swamped since and have hardly answered any even though my intention
is to answer two free strange questions a day..
You might try calling
Fred Snyder's radio program for an answer.
Every Sunday Fred
Snyder's "IT'S YOUR MONEY" radio show. on CKNW (www.cknw.com) every Sunday from 6 PM to 7
PM. Again, you can listen live in Saudi Arabia or Tuscon Arizona at www.cknw.com The phone in phone numbers are cell
*9898 - local (604) 280-9898 or LD at 1-877-399-9898.
Fred also does a show on CISLE, 650 AM on the dial in Vancouver
from 9 to 10:30 AM.
I guest on both of these shows on the First
Sunday of each month. June 7, July 5, August 2, Sept 6, Oct 4,
November 1 and Dec 6, 2009 and then Jan 3, 2010.
The following was my
April 27, 2008 version when i gave up on ever getting to about 1,000
emails. The problem is that I keep on putting things aside
that I want to answer but just do not get to. I have, by the way, answered
over 300 unsolicited emails at the same time.
david ingram replies:
This email has NOT been read because
of the sheer number received each day. Two unidentified emails are picked
to be answered each day. The rest receive this email. Contact
information is provided further on. As I am amending / updating this
automatic reply, there are over 400 today. I have cleaned out over
45,000 messages from my spam box and over 14,000 that I actually looked at and
deleted. Sometimes, you will receive this a loooonnnnggg time
later. This is because I put it aside to answer and finally
gave up at ever getting at two or three hundred of
In general, I pick out two or three or
four random questions to answer a day. Unfortunately, I am sorry that I
cannot reply to your question at the moment because you do not show as a
client. If I am incorrect and you are a client
with a new email address, etc., please resend your question or inquiry
with YOUR NAME (i.e. John
Smith) and the words "PAYING
CUSTOMER" in the subject matter. Please indicate when
you saw me or consulted me in the last six months and what name the bill would
have been under. I am also going to limit my free follow up questions to
two from now on.
That does NOT mean I am going to
charge automatically for the question. A simple yes or no question is
never charged for. However, it does identify your question as being a
priority and should stop it from being spammed out or automatically sent this
(To be removed from that list, reply to firstname.lastname@example.org with 'Please Remove' in the
Subject) At the moment, I am
limiting my free replies to two to four per day (I get up to 50 questions) from
non-clients. I am just too busy to answer many questions and am limiting myself
to 2 a day except for my regular paying customers whom I do my damnedest to
answer the same day. And, if I have already answered one of yours free in
the last six months, it is unlikely that the system will let you through with
another free one now. And, if i have not answered a client's question within 48
hours, it is unlikely that it survived the filters and you should resend it or
phone (604) 980-0321 to point out that you are a client and that this is one of
your two follow-up questions.
If you are not an existing client
and decide to retain me to answer your question(s), please be advised that I
have a minimum charge of $450 Canadian (plus GST if in Canada - as shown in the
suggested price guidelines in RED below. Please
call Gillian Bryan at (604) 980-0321 to set up a phone consultation time.
She will ask you to email your question again (likely with more detail since you
are paying for it) to myself email@example.com and
her at firstname.lastname@example.org and Gillian will set up a
phone consultation time for us to
I am, however, adding your name to our Q & A list and
another question may answer yours. AND, I have answered over 8,000
questions at http://www2.jurock.com/askexpert/expert.asp?aid=121&cid=63
(see the archives) and you should be / might be able to find your answer by
going there or more specifically, to http://www.centa.com/search.htm
However, if you can not find
your answer at the site, answers to this and other similar questions
can be obtained 'FREE' on Air on most Sunday Evenings and always on the first
Sunday Evening of each month
On the first Sunday from 5 PM to
6 PM on CKNW (980 AM on the dial) in Vancouver, david ingram will be
a guest on Fred Snyder of Dundee Wealth Management's Radio Program, "It's
YOUR Money". If you are not in the Vancouver Area, you can still hear it live
(or in archives for four weeks) at www.cknw.com.
Calls to the show can be made
to (604) 280-9898 - The long distance line is free throughout BC only at (877)
399-9898 or cell at *9898.
And also on the first Sunday of each month, I will guest with
Fred Snyder from 9 AM to 10:30 AM on CISLE 650 on the AM Dial. This
is also a live phone in show and we take calls.
Callers to the Shows can
also come out on Thursdays at noon or 7PM at night to one of
our free seminars. Each one of the 2 1/2 hour seminars devotes at least 20
minutes to mortgaging and making all interest
Every Thursday Evening, Fred Snyder of
Dundee Wealth Management conducts one of 23 different financial seminars at his
Time: 7:00 to 9:30
Date: Every Thursday
Place 1764 West
Vancouver (corner of Burrard)
Phone (604) 731-8900
to register and there is usually a Noon hour seminar as well. At the
noon hour seminar, Fred even provides Sandwiches and
No cost - no
Topics always cover mortgage interest as
other topics - getting the mortgage,
estate planning, critical care insurance, income taxation (3 nights),
differences between stocks and bonds, and usually the most innovative HELOC
mortgage offered in Canada from Manulife Bank as presented by Stuart
Rodger of Manulife (604) 351-6133,
Those on Vancouver Island can
attend Ralph Hahmann's Tuesday Evening Seminars on McKenzie Avenue in Victoria.
(250) 472-0700.Ralph is also with Dundee Wealth Management and is a specialist
in Pension Payouts and the co-author of the best selling book, "the Pension
SUGGESTED PRICE GUIDLELINES - April 26,
david ingram's US / Canada Services
US / Canada
/ Mexico tax, Immigration and working Visa Specialists
US / Canada Real
My Home office is at:
4466 Prospect Road
North Vancouver, BC, CANADA, V7N
Cell (604) 657-8451 -
980-0321 Fax (604) 980-0325
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 service help.
pert US Canada Canadian American
Mexican Income Tax service and
David Ingram gives expert income
tax service & 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 &
consultations are $450 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. ($472.50 with GST if in
expert US Canada Canadian American Mexican Income
Tax service and help.
This is not intended to be definitive but in
general I am quoting $900 to $3,000 for a dual country tax
$900 would be one T4 slip one W2 slip one or two
interest slips and you lived in one country only (but were filing both
countries) - no self employment or rentals or capital gains - you did not move
into or out of the country in this year.
$1,200 would be the same with one rental
$1,300 would be the same with one business no
$1,300 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
$1,600 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
$1,700 would be for two people with income from two
$3,000 would be all of the above and you moved in
and out of the country.
This is just a guideline for US / Canadian
We will still prepare
Canadian only (lives in Canada, no US connection period) with two or
three slips and no capital gains, etc. for $200.00 up.
However, if you have a stack of 1099, or T3 or T4A or T5 or K1 reporting forms,
expect to pay an average of $10.00 each with up to $50.00 for a K1 or T5013 or
T5008 or T101 --- Income trusts with amounts in box 42 are an even larger
problem and will be more expensive. - i.e. 20
information slips will be at least $350.00
With a Rental for $400, two or three rentals for
$550 to $700 (i.e. $150 per rental) First year Rental - plus
A Business for $400 - Rental and business likely
$550 to $700
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 $900 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
18 RRSPs would be $900.00 - (maybe amalgamate a
Capital gains *sales) are likely $50.00 for
the first and $20.00 each after that.
Catch - up returns for the US where we use the
Canadian return as a guide for seven years at a time will be from $150 to
$600.00 per year depending upon numbers of bank accounts, RRSP's, existence of
rental houses, self employment, etc. Note that these returns tend to be
informational rather than taxable. In fact, if there are children
involved, we usually get refunds of $1,000 per child per year for 3 years.
We have done several catch-ups where the client has received as much as $6,000
back for an $1,800 bill and one recently with 6 children is resulting in over
Email and Faxed information is convenient for the
sender but very time consuming and hard to keep track of when they come in
multiple files. As of May 1, 2008, we will charge or be charging a
surcharge for information that comes in more than two files. It can take
us a valuable hour or more to try and put together the file when someone
sends 10 emails or 15 attachments, etc. We had one return with over 50 faxes and
emails for instance.
This is a guideline not etched
in stone. If you do your own TDF-90 forms, it
is to your advantage. However, if we put them in the first year, the computer
carries them forward beautifully.
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CEN-TA Cross Border Services - Tax, Visas, Immigration