Post by woandlion
Hi booooooooks,
Thanks for your warmhearted and professional help.
有几点我不太明白，还要向你请教：
1。你在答复中说我老婆是non-resident alien。我查了美国的条款，在Publication 519 (2005), U.S. Tax Guide for Aliens 的 [First-Year Choice] 中有这么两段话：
If you do not meet either the green card test or the substantial presence test for 2004 or 2005 and you did not choose to be treated as resident for part of 2004, but you meet the substantial presence test for 2006, you can choose to be treated as a U.S. resident for part of 2005.
You cannot file Form 1040 or the statement until you meet the substantial presence test for 2006. If you have not met the test for 2006 as of April 17, 2006, you can request an extension of time for filing your 2005 Form 1040 until a reasonable period after you have met that test.
按此规定，我老婆可以make the first-year choice，这样就可以被treated as a U.S. resident for part of 2005，到今年五月就可以file 2005 Form。也就是说她可以通过making the first-year choice 而成为resident alien。我这样理解对吗？
2。另有一点不太明白，就是resident alien与non-resident alien的身份对我们影响大吗？如果是non-resident alien，是不是在美国的收入就要被美国和加拿大双重征税？
3。有关加拿大的 foreign tax credit 的information在网上哪里能找到？今天在网上搜索，税表上到处印的网址www.cra.gc.ca竟然不存在。美国的条款在其网站上很容易就能找到。
交税保身份一说是听说有加拿大的permenent residents为了能保住身份和入籍，虽然在美国工作仍向加拿大交税。
Thanks again.
Post by woandlion
Hi booooooooks,
Thank you so much. 能请你有偿帮我们报税吗？我的email是：
deng_shca@yahoo.ca
Thanks again.
Post by woandlion
Thank BL.TAX for your comments. And thank Boooooooks for many helps.
I found making first-year choice and filing as a resident would be benefitful to me. 如果按resident 报税，仍然不能claim standard deduction because of my dual-status。但是we can claim child tax crdit, which will reduce $1000 directly from our tax.
在加拿大这边，因为有许多tuition credit，目前在联邦没有太多的balance owing，但是在quebec，必须交不少drug insurance。
所以现在我打算先在加拿大报税， 在美国先申请延期，然后make first-year choice, 等加拿大的foreign tax credit , 再按resident 报税。最后拿到美国的foreign tax credit 回加拿大做调整。最麻烦的报法！
有两个问题想请教：
1. 关于在加拿大的收入，如何从加拿大联邦和魁省得到foreign tax credit (用来在美国报税)？
2. 关于Canda-US treaty: may I get any benefit from Canda-US treaty?
Thanks.
Post by woandlion
Hi BL.TAX,
Sorry, I cannot understand. Could you explain that further? Thanks.
Post by BL.TAX
Based on your data, I don't think you will pay any tax in Canada (except Quebec drug plan premium). Therefore, you have no FTC availabe for your US tax return. So, don't bother with your foreign tax credit any more.
Your wife might need a little FTC to reduce her Canadian tax. But, if your schoolarship is totally deductible in Quebec, she will need less.
Up to now, it may be a good strategy to reduce US tax as less as possible because US tax probably is her final tax. I guess that is why you would like to file joint return in US. But, you might not help too much by jointly filing because you wil include your incoem around 15,000 us$(if your schoolarship is not qualified to be excluded from Gross Income) . that will increase your tax payable by 300$= (15000-4000-5000-3200)*15%. 4000 for tuintion fee qualified only for jointly filing, 5000 for standard deduction (you have to make the full year election to be eligible), 3200 for exemption. your wife's tax will be reduced by 350$ because of lower rate for jointly filing. (25760-3049-5000-3200-7300)*(15%-10%)=350. You probably benefit for 50 bucks ( be aware what I calculated is just rough work, just to help you reasoning, do not take it as true)
other points for you:
- Check if your schoolarship is eligible to be excluded
- Be sure you and your kids has the SSN of US, otherwise, your claim for expemtion may be denied.
- Doube check full year election
Good luck!!
Post by booooooooks
The following is the original document, which on Page 9 of Pulication 519. You'd better to look at the examples either.
If you make the first-year choice, your residency starting date for 2005 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. You are treated as a U.S. resident for the rest of the year. If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period.
However, if you want to make a choice that nonresident alien to be treated as a resident. You both will be deemed full year residents.
你们file jointly，那么你加拿大的收入就一定要报给美国，你们可以不划算，因为你没有很多的credits可以申请。而你又想用child credit，那么你可以file separately，但是你老婆可以claim你孩子做为dependant，同时make first year choice。而你作为nonresident alien没有美国收入，可以不用报美国税。
Post by yvan_wa
no it's not 100% true. if you make first year choice, that means you didn't meet the subsequent present test for resident alien. therefore only the part from the first day of the 31days in a row till the end of the year you can be treated as resident. to be resident alien, you have to meet the test at the end of the year.
as i mentioned before, you'd better figure out the income in canada and the difference of the credit you may get to make the first year choice.
i have different situation that i meet the test, i elect to be resident alien for the whole year so i report my worldwide income and claim foreign tax credit.
regarding the moving expenses, if it is to be reimbursed by your employer, you will not be able to claim it.
Post by booooooooks
到06年他们能meet firt year choice requirements也可以的。first year choice是part-year residents。他们可以用exemption，但不能用standard deduction。
他们家的情况是，老公的加拿大收入有近2万，而在加拿大没有什么税可上，因为他们有很多credits可以申请。所以在美国也就没有什么claim foreign tax credit。鉴于他们的情况，他们也不能用form 2555。因为他们在加拿大居住没有超过330天。他们可以用allowable deduction （书和学费）for the scholarship，但是他的scholarship 太高，不太可能减掉太多。
上个帖子我说的file separately，因为他要make another choice that nonresident alien to be treated as resident。如果他们make 了这个choice，那么他们两个就都是full year residents。报两个人全年worldwide收入，但对于他们家来说不合适。
他们还有一种选择，就是两个都用first-year choice。这样两人都只报part-year的收入。当然他们不能claim $5000块的standard deduction，只能用itemlized deduction，但可以claim$3200的exemption。具体那个合适就要算了。
他们既然要申请moving expenses，那一定就没被reimburse喽。
。因为即使make firt year choice，作为part-year resident也不能claim standard deduction。Post by yvan_wa
thanks booooooooks. i like this kind of discuss that allow us better understand the tax rules. appreciate.
actually it does not require 330days in canada to use f2555. they may meet bona fide resident test: "A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1–December 31, if you file a calendar year return). See Pub. 901, U.S. Tax Treaties, for a list of countries with which the United States has an income tax treaty in effect".
that means if before coming to the US, they have stayed in canada for a period that covers the whole calendar year of 2004 (of course plus the part of 2005), they are bona fide resident in canada. so f2555 can be used for FTC.
any other factors that i didn't see?
Post by 契丹蒙香
Hi ,every professional :
Here I have a question with my tax declaration.
my wife went to USA for nearly 2 months last year and returned Canada with 1500 US$ revenue for salary. it is just a personal cheque without no receipt showing that it is a salary.
how can i do with this?
it is my first time tax declaration ,so i really need help!
Merci bcp a l`avance a toute et tous!!!!!!!!!!
Post by booooooooks
Yes, you are right. to meet either the bona fide residence test or the physical presence test can be eligible.
to woandlion，我帮你问过irs了，你们不能claim child credit。因为你的孩子不是resident。她/他也不能claim to be treated as resident因为只有spouse才能claim。而且他们的还解释到那个共同住半年的要求是说要住在美国半年。
如果不能申请child credit，那就。。。。还是nonresident吧form1040NR:eek:
只是一个建议，你自己算吧。群策群力，有很多很好的建议，但是够你忙的。
Post by yvan_wa
usually the mom may claim her son as dependent, if the son is living with the mom in US for the residence period. however there are special cases, if you can prove that the son failed to living in the US is because the reason of school (for example, his mom moved to US in the middle of a school term, the son has to finish that term then join his mom after the term), then the mom can still claim. if after the school term, the son is still out side the US, then your proof may not be strong enough to support that the son was temporary for special reason living out side the US .
Post by 契丹蒙香
TO yvan_wa and booooooooks :
IS IT A MUST THAT I should declare to Canada the money which my wife earned in the US?
because it is just a private personnal cheque without no sign of salary!
thanks so much for your guys`warmhearted advices!
Post by 契丹蒙香
TO yvan_wa and booooooooks :
IS IT A MUST THAT I should declare to Canada the money which my wife earned in the US?
because it is just a private personnal cheque without no sign of salary!
thanks so much for your guys`warmhearted advices!
Post by woandlion
Hi guys, thanks for your helpful input.
To BL.TAX:
In your posts, you mentioned "I can't see too much benefits for you to file US return jointly. If you pay a little of tax in Canada, your FTC will be a little, even less, acoordingly. Why do you like to report your income in US?"
I am a little confused. In fact, you discussed if we should file as resident or non-resident (not jointly or separately), right?
(15000-4000-5000-3200)*15%=420, not 300
In (25760-3049-5000-3200-7300)*(15%-10%)=350, what are 7300 and 10%?
Another question:
Why did nobody mention child tax credit? If file as resident, we can claim child tax crdit, which will reduce $1000 directly from our tax, right?
To booooooooks:
You mentioned "你加拿大的income earned druing non-resident period，不用报给美国。也就是说你的收入如果是去美国之前挣的，就不用报给美国。只报去美国之后的那部分。因为first year choice只是part-year resident。"
Where can I find 原文 of the above?
If so, I guess I can't get the total amount of the deduction $5000 and exemption $3200. Probably, only part of them.
Post by 契丹蒙香
TO yvan_wa and booooooooks :
多谢二位的热心回贴!!!
另外,一个家庭的夫妻两人分开报税好还是合在一起报好呢?
所谓的分开报与合着报,主要指那些项目呢?
小孩的牛奶金也用报吗?
MERCI BCP A L`AVANCE!!!
Post by 契丹蒙香
TO yvan_wa and booooooooks :
我指在CANADA,夫妻分开报好还是合并报好?
Post by sinodagg
merci bcp et bcp de fois a vous!!!
Post by woandlion
Hi guys, thanks for your helpful input.
To BL.TAX:
In your posts, you mentioned "I can't see too much benefits for you to file US return jointly. If you pay a little of tax in Canada, your FTC will be a little, even less, acoordingly. Why do you like to report your income in US?"
I am a little confused. In fact, you discussed if we should file as resident or non-resident (not jointly or separately), right?
(15000-4000-5000-3200)*15%=420, not 300
In (25760-3049-5000-3200-7300)*(15%-10%)=350, what are 7300 and 10%?
Another question:
Why did nobody mention child tax credit? If file as resident, we can claim child tax crdit, which will reduce $1000 directly from our tax, right?
To booooooooks:
You mentioned "你加拿大的income earned druing non-resident period，不用报给美国。也就是说你的收入如果是去美国之前挣的，就不用报给美国。只报去美国之后的那部分。因为first year choice只是part-year resident。"
Where can I find 原文 of the above?
If so, I guess I can't get the total amount of the deduction $5000 and exemption $3200. Probably, only part of them.
Post by 契丹蒙香
请高人别笑话我好吗?
你要是法盲,那我就是法轮大法! HAHAHAHAHA!
开玩笑------我只不过是中文打字慢,所以才打英文或法文,献丑啦!
另外,请问您,我可不可以补报去年的税呢?
因为我是去年4月26号等陆CANADA的,想把那几天也补报一下,不知可行否?
MERCI BCP A`LAVANCE( 再次献丑)!!!
Post by booooooooks
没看明白！你现在就是在报2005年的收入呀？如果你是2005年4月26号登陆的话（如果不是短登），就应该报2005年4月26日到12月31日worldwide的收入给加拿大。怎么叫补报呢:confused:
如果你真打字慢的话，就打英文吧。英文还能猜出一、二，法文连猜都猜不出来呢！
to booooooooks Post by 契丹蒙香
那去年(2005)4月26日到4月30之间不应该也报税吗?
加上今年的报税,所以有两个,不是吗?
. if considering kids in day care, it's better living in montreal. however the elementary school in US is as good as that in montreal. much better Universities can be found in US as every one knows:wink: .Post by booooooooks
你把报税的周期完全搞错了！每次报税季度是报上一年的收入情况。比如现在是报2005年1月1日到12月31日的收入情况（除非你申请了特殊的报税年度）。去年4月30日报的是2004年的收入情况，所以4月26－30不用单报呀！天呐，你今年报税时不会把2006年的收入也报了吧？:eek:
to shaofuren:你的问题很多，但是你给的信息少的可怜。根据你给的信息，我很难回答你的问题。抱歉！
另外，牛奶金是哪个部门发放的？税务局嘛？如果不是，请问相关部门。再有，据我所知，只要是居民，在美国上幼儿园不用交钱的。税务局就是税务局，所有事情都依税法行事。其它部门对你身份的任何鉴定都不能代替你在税务上的身份鉴定。
Post by tom2005
去年我在加有7000刀的收入，老婆在全年在法国工作，有40000刀的收入，已经在法国报过税了。去年她短登，12月31日住在法国。
为了申请小孩牛奶金、我的工作奖励及其他退税，我必须申报她的收入。但是，好像报了她的收入之后，我们还需要补交税（魁省）。并且也申请不到工作奖励及消费退税了。
我在魁省税表上没有找到国外已纳税收入的抵扣的地方，这岂不是要双重缴税了:confused: ？
谢谢
Post by booooooooks
申请foreign tax credit或oversea employment credit。应该不会多交税的。
Post by shaofuren
是啊,很贵的,我就是想知道daycare fee 能报税吗?(在加),
:confused: 我们在美是F1身份,不是居民,在美能将daycare fee 报税吗?
还有,在美国交的学费能在加报税吗?
Post by tom2005
去年我在加有7000刀的收入，老婆在全年在法国工作，有40000刀的收入，已经在法国报过税了。去年她短登，12月31日住在法国。
为了申请小孩牛奶金、我的工作奖励及其他退税，我必须申报她的收入。但是，好像报了她的收入之后，我们还需要补交税（魁省）。并且也申请不到工作奖励及消费退税了。
我在魁省税表上没有找到国外已纳税收入的抵扣的地方，这岂不是要双重缴税了:confused: ？
谢谢
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