booooooooks

必须两边都报，加拿大的deadline是4月30号，美国是4月15号。报加拿大税时可以申请foreign tax credit，你们不能申请overseas employment credt。但申请foreign tax credit，只能用paper。

你老婆是non-redisent alien，你可以claime 做你老婆的dependent，因为你在美国没有收入。你老婆的status是married canadian resident，因为你老婆去美国之前是canadian resident而在美国没呆够183天（填表1040NR或1040NR－EZ）。Claim dependent要填一个W7的表，还要做护照公证。dependent越多，credit就越多，交的税越少。

不知道你老婆在哪个州，报州税要看州里的规定，不过你老婆肯定是那个州的resident，因为他12月31号时在那个州。


最后再一句，最好先按non-resident alien报，明年再报税的时候就好的，多一张税单对你们以后申请绿卡也有好处呀。还有交不交税跟保住身份没什么关系吧？！

booooooooks

1.你的第一个问题问得很好。你们的情况确实可以申请first-year choice。但那是一件非常非常麻烦的事情。首先你要准备好如下材料，与你的1040一起寄过去，如果你少、错、漏一样，你会被automatically认为non-resident alien：

• That you are making the first-year choice.
  
• That you were not a resident in 2004.
  
• That you are a resident under the substantial presence test in 2006.
  
• The number of days of presence in the United States during 2006.
  
• The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2005.
  
• The date or dates of absence from the United States during 2005 that you are treating as days of presence.
  

这还没完，如果你们想争取更多的credit，那你就要选择married filling jointly。做这个选择你还要有一个declaretion说明non-resident spouse愿意选择做为resident alien和配偶一起file tax return。与此同时，因为你们选择了做为rsident报税，你们就要报worldwide的收入，包括你和你老婆所有收入，无论在哪儿挣的。当然你们可以claim foreign tax credit。但如果你们是non-resident alien，只报在美国的收入即可。

2.无论你们在美国是不是tax resident，你们全家在加拿大都是tax resident both in Canada and Quebec。这是因为你在加拿大的原故。也就是无论怎么样你们都要向加拿大报worldwide收入。但你们可以claim foreign tax credit。交多少税只有算了才知道，这取决于你老婆是不是只有美国的收入，基本上不会被双重征税。

3.所有的表在加拿大税务局和魁省税务局的网站上都能找到。加拿大的表叫做T2209，魁省的表叫做TP－772－V。

4.税务上的resident和ICI的resident的定义是不一样的，所以交不交税跟保不保住身份没什么关系。

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.

booooooooks

谢谢你的信任。由于学习很忙，我不帮人报税。只是回答一些感兴趣的问题。

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.

booooooooks

你们可以在加拿大claim moving expense，用T1－M，原文如下：
You can claim eligible expenses for a move from Canada,or between two locations outside Canada if you are a factual or deemed resident and you moved from the place where you ordinarily resided to live in another place where you ordinarily reside.

加拿大能deduct的expense比美国要多得多，你自己好好算算吧。


另外，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。

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。

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。但是如果孩子作为non-resident和母亲一起file，孩子可以claim to be treated as resident。那么孩子和母亲都是full-year residents，但他们之前没有加拿大的收入，所以也就无所谓了。但老公不make这个choice的话，他就要file separately。是不是能申请作为老婆的dependant而不是resident就要问了。


两个人都用first-year choice。这样两人都只报part-year的收入。但child credit 可能就不能申请了。




他们既然要申请moving expenses，那一定就没被reimburse喽。

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.

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: 。因为即使make firt year choice，作为part-year resident也不能claim standard deduction。


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
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?

booooooooks

Yes, they can claim their child as dependant. However, to claim as dependant is different from claiming Child Credits. there are some requirements for Child Credits.

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 .

booooooooks

Have you received W2 from your employer? Have you reported the income to the States? If not, I guess, but I am not sure, that you don't have to report it to Canada.

Your situation is kind of weird. If you had a formal employment, then you should have a work permit in the States, even if you are a Canadian Citizen. With a work permit, you should receive W2 and pay checks. But....... :rolleyes:

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!

booooooooks

分开报？合着报？你指美国？具体好不好，现在没法回答你，要算了才知道！另外，只要是收入就都要报。

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!!!