有关美国NR还是resident，183天rule不是绝对的。 -usornot(下决心) @BC省华人论坛:BC省枫下论坛 The Rolia Forum of BC

有关美国NR还是resident，183天rule不是绝对的。

usornot(下决心)

我读了pub 519，也打电话跟IRS确认了。如果你第一年是NR，但第二年是resident，那么可以等到第二年满足183天test后选择第一年按dual status报，也就是第一年一部分是resident，一部分是NR。resident的时间按你第一次进入美国并停留超过31天那个时间段的第一天算起。如果进一步满足一些条件，详细见519，dual status可以选择全年按resident报税。
在四月十五日前不能满足residency test的可以要求延期，同时按NR先报税。我的理解是如果不欠税，不报也行。

我不清楚的是美加之间的treaty是否给了我们现在（第二年还没满足residency要求时）就能按全年报？还有如果全年都算美国的resident报税，美加之间的treaty是否可以让我们免掉给加拿大报税。我想第二个问题可能不可能，之所以还想问一下，是觉得一个人不应该只有一个国家做tax home吗？

(#4376461@0)
Last Updated: 2008-4-4
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你没有看到有一个计算你在加拿大的天数吗？ -happpyfuture(ED); 2008-4-3 (#4374646@0)

我坚决支持你，我的会计师就是这么说的 -thiamin(梅干菜烧肉); 2008-4-3 (#4374665@0)

不管你在加拿大住了多久，你都是emigrant, 所以follow the emigrant guide, Your tax obligations -kwirky(kwirky); 2008-4-3 {405} (#4374810@0)

http://www.cra-arc.gc.ca/tax/nonresidents/individuals/leaving-e.html

For the part of the tax year that you're a resident of Canada for tax purposes, you must report "world income" (income from all sources, both inside and outside Canada) on your Canadian tax return.

After you leave Canada, you pay tax to Canada only on income you receive from sources in Canada (see "After you leave Canada").

去查一下“resident of Canada for tax purposes“ 的定义先 -transformers(Transformers); 2008-4-3 (#4374818@0)

You need to improve your english reading first. -kwirky(kwirky); 2008-4-3 (#4374821@0)
给你个hint,去CRA网站上查 IT-221, Determination of an Individual's Residence Status. 我就不直接引用税法sect 250, 那个英语很拗口，比较难。 -transformers(Transformers); 2008-4-4 (#4374853@0)

You do not follow the category of non-resident so 183 days do not apply. You are a emigrant ( still a resident for part of the year ) with a depature date. -kwirky(kwirky); 2008-4-4 (#4375117@0)

是否住满180天，这是决定residency的条件，亲自打电话问过IRS和CRA了。在税务上有麻烦你吃不了兜着走 -zhu_laoshan(朱老三); 2008-4-4 (#4375127@0)

Most of the times the IRS and CRA agents are either lack of knowledge or not willing to let you to pay less taxes. -kwirky(kwirky); 2008-4-4 (#4375184@0)

ok, this is the official site -zhu_laoshan(朱老三); 2008-4-4 (#4375193@0)

It is very obvious after you read this. For the part of the tax year that you're a resident of Canada for tax purposes, you must report "world income" (income from all sources, both inside and outside Canada) on your Canadian tax return. -kwirky(kwirky); 2008-4-4 {405} (#4375313@0)
http://www.cra-arc.gc.ca/tax/nonresidents/individuals/leaving-e.html

For the part of the tax year that you're a resident of Canada for tax purposes, you must report "world income" (income from all sources, both inside and outside Canada) on your Canadian tax return.

After you leave Canada, you pay tax to Canada only on income you receive from sources in Canada (see "After you leave Canada").

this is for non-resident status, to order to be non-resident, you have to meet the requirement which is staying in Canada less than 183 days -zhu_laoshan(朱老三); 2008-4-4 (#4375652@0)

You are not a non resident for the year you leave Canada. Generally, you're considered an emigrant of Canada for tax purposes if you leave Canada to settle in another country and you sever your residential ties with Canada. -kwirky(kwirky); 2008-4-4 (#4375675@0)

you can be resident or non-resident of Canada for the year you leaving Canada depends again on 183 days -zhu_laoshan(朱老三); 2008-4-4 (#4375686@0)

emigrant = resident ( with a departure date ) -kwirky(kwirky); 2008-4-4 (#4375691@0)

有关美国NR还是resident，183天rule不是绝对的。 -usornot(下决心); 2008-4-4 {689} (#4376461@0)
我读了pub 519，也打电话跟IRS确认了。如果你第一年是NR，但第二年是resident，那么可以等到第二年满足183天test后选择第一年按dual status报，也就是第一年一部分是resident，一部分是NR。resident的时间按你第一次进入美国并停留超过31天那个时间段的第一天算起。如果进一步满足一些条件，详细见519，dual status可以选择全年按resident报税。
在四月十五日前不能满足residency test的可以要求延期，同时按NR先报税。我的理解是如果不欠税，不报也行。

我不清楚的是美加之间的treaty是否给了我们现在（第二年还没满足residency要求时）就能按全年报？还有如果全年都算美国的resident报税，美加之间的treaty是否可以让我们免掉给加拿大报税。我想第二个问题可能不可能，之所以还想问一下，是觉得一个人不应该只有一个国家做tax home吗？

税法的原理其实不负责，你们这些人想偷税而把它搞复杂了。如果你报美国的RESIDENT，你在美国的税表上要报加拿大的收入，但可以拿到FOREIGN CREDIT，反之亦然。你能算出很多退税是因为你不报另一方的收入确把自己当成RESIDENT。 -cerboros_redux(Cerboros Reborn); 2008-4-4 {264} (#4375347@0)

如果你要退3000块以上的税，税务局基本上会核查的。

要比较方案，你需要把所有的收入放在一个国家去算应该交的税。比如总收入10万
交3万的税。如果你的方案低于3万，原则上肯定是错的。

你两个国家都报RESIDENT可是又不报另一方的收入，当然最划算，但不符合税法原
则。

你为什么揭穿人家？他们该干啥，就干啥，他们只会求同不存异，不会听你的。 -goodlord(goodlord); 2008-4-4 (#4375406@0)
This is the point ! -huimin(huimin); 2008-4-4 (#4375545@0)
This is wrong. It is called "emigrant of Canada for tax purposes " not resident or non-resident. It is stated very clearly in the emigrant guide. -kwirky(kwirky); 2008-4-4 (#4375682@0)

read the emigrant guide and determine yourself. -kwirky(kwirky); 2008-4-4 (#4375727@0)

you mean to read the very second sentence of this guide?: "This guide does not apply to you if you left Canada in 2007 and you were a deemed or factual resident of Canada in 2007" -transformers(Transformers); 2008-4-4 (#4375796@0)

You are not a deemed or factual resident of Canada in 2007. You were an actual resident until your date of departure. So, use the emigrant's guide. -kwirky(kwirky); 2008-4-4 (#4376000@0)

This means the resident rule has the priority over the emigrant's guide. If what you said was true, there is no need to state that. -jeffrey815(Smartiecat); 2008-4-4 (#4376611@0)
In another word, this guide applies to 1. you live in Canada for less than 180 days, 2. you are deemed non-resident. 1 and 2 are not conflict since you can live in the US for more than 180 days but still have significant resident tie which -jeffrey815(Smartiecat); 2008-4-4 {52} (#4376624@0)
you still need to report worldwide income in Canada.

you are neither a deemed resident (govt employee working abroad) nor a factual resident (since you are living in US). -kwirky(kwirky); 2008-4-4 (#4376986@0)
The 183 day rule applies to NON-RESIDENTS who subsequently spend 183 days in canada as NON-RESIDENTS and who don't live in a treaty country. -kwirky(kwirky); 2008-4-4 (#4376988@0)

http://www.cra-arc.gc.ca/E/pub/tp/it221r3-consolid/it221r3-consolid-e.html -jeffrey815(Smartiecat); 2008-4-5 {981} (#4377036@0)
Quoted:

20. An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year, under paragraph 250(1)(a) of the Act. As a result, an individual who sojourns in Canada for a total of 183 days (or more) is taxed differently under the Act than an individual who is factually resident in Canada throughout the same period of time and has subsequently become a non-resident. In particular, whereas an individual who is resident in Canada for part of a year is only taxed on his or her worldwide income for that part of the year, in accordance with the rules under section 114 of the Act, the individual who is deemed to be resident in Canada pursuant to paragraph 250(1)(a) of the Act is liable for tax on his or her worldwide income throughout the year.

就是嘛。假设一个人前半年在加拿大赚５万，后半年在美国赚５万，按他们的想法，两边各只报５万收入，岂不是自己就降到lower tax bracket里去了。IRS，CRA不会留这么大的洞吧。 -qianshan(Let's Go Mets); 2008-4-4 (#4376568@0)

他们想偷税, 自己在断章取义，给自己壮胆，想不到这么多老中还以为他们是专家。 -goodlord(goodlord); 2008-4-4 (#4376670@0)

断章取义的是你自己.前提是在美国报全年的情况下. -thiamin(梅干菜烧肉); 2008-4-4 (#4376797@0)
你自己不懂装懂，我周围那么多人都是这么报的，都拿到了退税 -kwirky(kwirky); 2008-4-4 (#4376981@0)

加拿大不报全年，美国你还是要报全年的 -kwirky(kwirky); 2008-4-4 (#4376990@0)

@BC

有关美国NR还是resident，183天rule不是绝对的。

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