woandlion

我们一家三口都入了籍，不存在为保留身份而交税的问题。

老婆去年在加拿大没有收入，下半年在美国找到工作，在美国有120天，但不够183天的要求，如果make "first year choice" 推迟到5月报美国的税，则可以按"Resident Alien"来报税。

老公在加拿大读书，年入一万八，在美国没有收入。家庭总收入有四万多。我们这几年读书交学费还攒了不少tax credits.

总的问题是：出于避税的目的，应该如何报税？
1。 是不是必须按家庭报？还是可以分开报（一人加小孩报美国，一人报加拿大）？
2。美国的政策是只要在美有收入，就要向政府交税。如果我们选择家庭在美国报税，还需要在加拿大报吗？
3。如果两边都要报，应该先报哪边？

谢谢回答！

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.

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.

woandlion

Anyway, thank you very very much.

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.

woandlion

Hi lore,

Are you in Montreal now? I will come back to Montreal on Monday. Pls tell me your phone number to deng_shca@yahoo.ca. I will try to call you.

woandlion

Thank you, BL.TAX.

For the first question, the problem is my income, which is all from Canada. How can I get those credits from Canada and Quebec in order to file my tax form in US?

Thanks again.

woandlion

Hi BL.TAX,

Sorry, I cannot understand. Could you explain that further? Thanks.

woandlion

Thanks BL.TAX. Our main data are shown as following:

US source: (in US$)
Wife :
1. Form W-2
Box 1, 3, 5, and 16 wages =25760
Box 2 Federal income tax withheld =3510
Box 4 Social security tax withheld =1597
Box 6 Medicare tax withheld =370
Box 12a = C 28
Box 15 State =MA
Box 17 =1105

2. Form 1099
Interest income =22

3. Monving expense (only can be claimed in US) =3049

4. Total days in US =125

5. One 11-year old child.

Husband:
Income from US source =0

Canada source: (in CA$)

Wife:
Income from Canada source =0
Unused tuition fees (Quebec) =5750
Federal total available tuition amounts =14420

Husband:
Employment income =800
Other income (schollarship)=17500
Total tuition fees (Quebec) =6360
Federal total available tuition amounts =22135

Note:
1. We must file tax return as residents in Canada/Quebec and pay drug insurance since we did not return the rented apartment and cancel health insurance cards.

2. We may make first-year choice to file US tax as resident aliens.

3. US$/CA$ exchange rate =1.2116.

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.