Reporting Non-US income on US tax returns

Question

2258 viewsJanuary 5, 2017International Tax

0

Anonymous Posted March 30, 2016

I worked in US from January 2015 to October 2015 on a non-immigrant visa. I move to Canada in November 2015 on a temporary work permit. Do I need to report my Canadian income (Nov-Dec 2015) on my US tax returns for 2015.

Please note that I am not a permanent resident of either US or Canada.

1 Answer

score 0 · Answer 1 · 2016-12-20T19:32:56+00:00

You are a US tax resident for part of the year (January to October) because you met the substantial presence test and because you permanently left the US to another country (Canada). Therefore, you will be liable for US income taxes on your worldwide income for the period January to October. You will have to file a dual status return with the IRS.

For Canadian tax purposes, you are a part-year tax resident for the period of November to December, and are taxable on your worldwide income for those 2 months. You will have to file a part-year resident tax return with the CRA.

Reporting Non-US income on US tax returns

1 Answer

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