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QUESTION:
Canadian Citizen with TN Visa worked in United State for 8 months and earned
$37000.as wages, Spouse and children lived in Canada for whole year.
What US tax return should be file.
1. Can he file as married filling jointly
2. Can he get his childrens social security no.
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david ingram replies:
If you were down there temporarily, you are still taxable in Canada on your US earnings.
You would file a US 1040 NR and exempt any other income you had from Canada under article IV of the US / Canada Income Tax Treaty which reads as follows:
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;
(d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
You can get ITIN's (not Social security Numbers) for your children and spouse by filing W7 forms for each of them WITH the tax return.
Find the ITIN forms at: http://www.irs.gov/pub/irs-fill/fw7.pdf
You can file a joint return with your wife as a Dual Status taxpayer. However, this will NOT save you any tax as you will still have to report the same money in Canada and pay tax to Canada. You will get credit in Canada for all tax, FICA and Medicare paid to the US on your 1040NR.
My answer changes completely if you were in the States for 8 months in 2003 and are still there, are trying to get an H1 visa and green card and move your wife and children to the US permanently. In that case, I would treat you as a factual resident of Canada but exempt the US income on line 256 of your Canadian Return. I would file a US 1040 Joint return and you would save thousands in tax legitimately and legally.
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