请问一下楼主,加拿大公民,可以在美国无条件居住吗?
通常居住多久,必须离开美国?
我也想看看有没有可能冬季住在美国。
温哥华的天空 发表于 2009-12-1 00:43
How Long can Canadian Snowbirds Stay in the States?If you spend time in the U.S., you may have to file a U.S. tax return. Your obligation as a Canadian resident to file a U.S. tax return varies according your status as defined by the U.S. As a general rule, if a foreign national has never spent more than 121 days in the U.S. in any tax years, he/she will never be considered a U.S. resident under the "substantial presence" test. Staying less than 31 days in a calendar year
If you are present in the U.S. for less than 31 days in a calendar year, you are considered just a visitor, and you do not need to worry about any U.S. tax obligations. Staying between 31 and 183 days in a calendar year
If you are present in the U.S. for 31 days or more, but less than 183 days, in a calendar year, you may meet what is called the "substantial presence" test. To check, add up the following: All the days you spent in the U.S. during the year;
1/3 of the days you spent there the preceding year; and
1/6 of the days you spent there the year before that. If the total is 183 days or more, you meet the substantial presence test and you are subject to U.S. tax. For example, if you spent 130 days in the U.S. in each of 2003, 2002 and 2001, your calculation would come to 130 + 43 + 22 = 195 and you meet the substantial presence test. If your primary residential ties are with Canada you can still avoid paying U.S. tax by filing the IRS Form 8840, Closer Connection Exception Statement for Aliens. This form must be filed for each year that you meet the substantial presence test. Failure to file when required to do so may result in fines of up to $1,000 for each source of income received, even if no tax would have been payable on your U.S. tax return! Staying more than 183 days in a calendar year
If you are present in the U.S. for 183 days or more in a calendar year, you are considered a "resident alien" for U.S. tax purposes and must file a regular U.S. tax return. Iif you are a dual resident, the Canada United States tax treaty may allow you to claim non-resident status in the U.S., enabling you to file a non-resident return instead. To claim this relief, you must complete Form 8833 and attach it to a timely filed non-resident U.S. tax return. As a non-resident, you are taxed only on certain U.S. source income rather than your world income. However, you should seek advice before choosing this option, as filing a non-resident return does not always result in a lower tax liability. In addition, it may affect your qualifications for a green card or residency permit. |