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！

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？！

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

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.

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

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.

woandlion

Anyway, thank you very very much.

BL.TAX

The topic interests me too, so I would like to add some.

The advantages to file US return as non-resident are that you report only the income you earned in US, i.e. you don't have to report your world-wide income as you will do in Canada.

But in your case, I guess the income your wife has is only US source, salary, meaning that her US income is simply her world-wide income. If it is the case, reporting as a resident might be benefitful to you because non-resident can't claim standard deduction but only itemized deduction. The fact is that I don't think your wife will have more itemized deductions than standard, such as: mortgage interest, medical expenses, local taxes, donations etc. From this point of view, resedent is nice, but don't jump to the conclusion too quick for the following reasons.

First, to be the resident, as boooooooks said, there is a lot works to do.

Second, you may not get too much benefit by paying less tax in US. The reason is that usually Canada has higher tax rate than US does. because your wife will file Canadain return anyhow, if she pay more in US, but will pay less in Canada due to the foreign credit. let's put it in a simple way, US tax will have little effect on your total tax, which will be canadian tax ( but as you said, you have too many tuition credit, it may change the case. as tuition credit can not be deferred ferderally, the foreign credit may be wasted out ferderally and you can't carry over foreign credit to the future in Candad ( but you can use it in Quebec if you need it)


Alll in all, it seems complicated, you have to do more home work.

Good luck!!

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.

Stpaul

mark