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@BC

Which Income to Report

panhl(pan)
http://www.irs.gov/businesses/small/international/article/0,,id=96477,00.html

Which Income to Report

A nonresident alien's income that is subject to U.S. income tax must generally be divided into two categories:

* Income that is Effectively Connected with a trade or business in the United States
* U.S. source income that is Fixed, Determinable, Annual, or Periodical (FDAP)

Effectively Connected Income, after allowable deductions, is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents. FDAP income generally consists of passive investment income; however, in theory, it could consist of almost any sort of income. FDAP income is taxed at a flat 30 percent (or lower treaty rate) and no deductions are allowed against such income. Effectively Connected Income should be reported on page one of Form 1040NR. FDAP income should be reported on page four of Form 1040NR.
(#5940269@0)
Last Updated: 2010-3-12
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Replies, comments and Discussions:

  • 枫下茶话 / 美国话题 / 如何报税， 去年年中从加拿大刚来美国，头4个月在加拿大工作， 其余时间在美国工作 应该如何报税？ 刚刚把这论坛重头到尾看了一遍， 越看越糊涂， 到底是只要报美国的， 还是两边都要报 -qwertyasdf(魔法师); 2010-3-5 {254} (#5926163@0)
    刚刚把这论坛重头到尾看了一遍， 越看越糊涂， 到底是只要报美国的， 还是两边都要报，
    比如 楼下的贴子#5926030 好像只要报美国的就可以了。
    但老家的帖子#5913066 好像两边都报。

    另外走的时候也没有通知加拿大税务局转为非税务居民。是不是应该通知他们？

    谢谢
    • 2 cents -ggghands(comb); 2010-3-5 {207} (#5926288@0)
      8mons in USA >183days=Resident=1040 tax for global income (USA+Ca)
      4mon in Ca=NR?=only tax Ca income (No USA)
      or 4 mon in CA as Resident= tax global income again and u will pay double tax, do u like this??
      • 本人和楼主也有同样的问题。看来应该是在美国报（USA+CA）的收入，而在加拿大只报加国的收入。如果在美国只报美国收入，加拿大只报加拿大收入，有风险吗？ -afeigz(量子); 2010-3-7 (#5928899@0)
        • 建议在温莎,瀑布之类的城市找一个保税的,电话传真就可以搞定. 一百块左右, -caa(移民的孙悟空lifeisok); 2010-3-7 (#5928903@0)
        • I knew one guy did this for a few cyr. it looks ok now but dont know longterm risk. up to u! -ggghands(comb); 2010-3-7 (#5928944@0)
        • 那你这样不是两边都占了大便宜了？比如你年入16万，美加各一半，假设本来你的边藉税率是35％， 你这么一搞边藉税率马上变20-25％ -kwirky(kwirky); 2010-3-8 (#5930235@0)
          • yes, but this is not me. I dont want get this trouble. I knew this guy did this for 4 or 5 yrs. Up to u! -ggghands(comb); 2010-3-8 (#5930808@0)
        • 加拿大公民税务居民必须向加政府报全球收入，以后查出要你补税，加上很高的利息。为什么向美国报加国收入，你有绿卡吗？ -guest1(guest); 2010-3-8 (#5931949@0)
          • 那么如果加国公民有了绿卡,是否就不用在加国报美国收入了呢? 谢谢 -red_ice(闲着没事干); 2010-3-21 (#5958635@0)
          • 越看越糊涂，到底谁说的对？ -ustax(roliatax); 2010-4-8 (#5999066@0)
    • 加拿大公民，在美国只报美国收入，之后在加拿大报在美加两国收入，可以减去在美国已交的税。 -guest1(guest); 2010-3-7 (#5929130@0)
      • YES,I am doing this. -wqgn0630(hopenew); 2010-3-9 (#5932884@0)
      • Are you sure? It depends on your filing status in tax return. As what I understood, you cannot claim as nonresident alien if you live in US more than 183 days in 2009, unless you file form 8833. -baffin(~噗嗤~); 2010-3-19 (#5955135@0)
    • 有谁知道， turbo tax 里面怎么报global US 和 CA . 怎么里面没有这个global 选项， 还有turbo 需要我提供老婆的 ssn. 但她没有， 应该如何报。 谢谢 -haohaostudydaydayup(天天向上); 2010-3-12 (#5940021@0)
      • 你需要帮你老婆填一张好像是W-7的表格（申请ITIN，专门报税用代替SSN），用软件报完税后打印出来，连W-7表格一起到LOCAL的税务局去交，就行了。 -airforceone(空军一号); 2010-3-12 (#5940034@0)
        • 真的吗？太好了。是要先申请，后才能用那个软件吧？我一样的情况，但是到底要用那几份表格？我听说我们不能用resident的表格，得用alien的表格，不过在报税软件上好像找不着怎么填？另外，找不到位置填何时进入美国的？这样行吗？全年收入和几个月收入，税率应该不一样吧？ -panhl(pan); 2010-3-12 (#5940223@0)
          • Use form 1040 not 1040NR. -kwirky(kwirky); 2010-3-12 (#5940266@0)
        • Good Point. Here is the link. Thanks a lot for the information. -panhl(pan); 2010-3-12 (#5940242@0)
        • http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html -panhl(pan); 2010-3-12 (#5940250@0)
        • 谢谢 -haohaostudydaydayup(天天向上); 2010-3-12 (#5940360@0)
      • Which Income to Report -panhl(pan); 2010-3-12 {932} (#5940269@0)
        http://www.irs.gov/businesses/small/international/article/0,,id=96477,00.html

        Which Income to Report

        A nonresident alien's income that is subject to U.S. income tax must generally be divided into two categories:

        * Income that is Effectively Connected with a trade or business in the United States
        * U.S. source income that is Fixed, Determinable, Annual, or Periodical (FDAP)

        Effectively Connected Income, after allowable deductions, is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents. FDAP income generally consists of passive investment income; however, in theory, it could consist of almost any sort of income. FDAP income is taxed at a flat 30 percent (or lower treaty rate) and no deductions are allowed against such income. Effectively Connected Income should be reported on page one of Form 1040NR. FDAP income should be reported on page four of Form 1040NR.
    • 看我的贴子，我问过CRA两次。如果你来美国之后算加拿大非税户，你之前四个月按加拿大公民报，之后的时间按非税户报加拿大的收入就可以了。最好的办法，你自己再问一边CRA确认。有出入给我PM。 -onlife(Ontario); 2010-3-22 (#5959785@0)
      • 谢谢 -qwertyasdf(魔法师); 2010-3-22 (#5960150@0)
      • 请问你问过IRS吗？这种情况怎样报美国税？ -ustax(roliatax); 2010-4-8 (#5999074@0)

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