![]() Two important exceptions can save Canadians from being considered US residents and having to pay US tax. A day generally includes any part of a day spent in the United States unless the individual is in transit through the United States. It doesn't matter whether the purpose is business or otherwise. + 1/6 of the days present in the United States in the year before that ![]() + 1/3 of the days present in the United States in the year before Total days present in the United States in the current year 183 days or more in the United States under the following formula:.at least 31 days in the United States during the year, and.The IRS considers foreigners who meet the US “substantial presence test,” along with US citizens and greencard holders, to be residents and therefore potentially liable for US income tax.Ī Canadian meets the substantial presence test if he or she spends: Snowbirds-Canadians who spend a significant amount of time in the United States during the winter-may not realize that simply by being present in the United States, they may have exposed themselves to the Internal Revenue Service (IRS), hungry for US income and estate tax. This Tax Insights outlines relevant US income tax and immigration rules. However, Canadians must consider the US income tax and immigration implications of an extended stay in the United States. For many Canadians, the opportunity to avoid a harsh winter by fleeing to the southern United States is irresistible.
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