Deemed U.S. resident may be required to file a U.S. income tax return

Published: April 10, 2020

Last Updated: April 10, 2020

If you spend more than 183 days a year living in the United States (with a portion of your time in the U.S. in the previous two years counting towards this total) you could be deemed a U.S. resident for tax purposes and be required to file a U.S. income tax return. However the Canada-US tax treaty may provide you with some relief.

Disclaimer:

"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

About the Author

David J. Rotfleisch

David J. Rotfleisch, a leading Canadian tax lawyer, is not only a certified specialist in taxation but also a chartered professional accountant. Most recently, David is a pioneer in Canadian crypto taxation.

As of April 2020, he was one of 12 Ontario Certified Specialists In Taxation™.

Learn more about David J. Rotfleisch