US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘Snowbird’

AndersenTax

IRS Streamlined Procedures – Update on Non-Residency Requirements

On June 18th, the IRS released revisions to the Streamlined Procedures. Our June 19th blog entry summarized these changes and raised concerns over the non-residency requirement. In particular, the requirement that a person spend more than 330 days outside the US in each of the last three years may disqualify snowbirds, business travelers and frequent cross-border shoppers. On June 20th, the IRS sent two officials to New York University’s Tax Controversy Forum to answer audience questions. Scott Michel from Caplan… Read More

AndersenTax

US Filing Obligations of Non-residents of the US

There has been a lot of attention in the media about US citizens who live in Canada and their US tax filing obligations. Non-US citizens who are not resident in the US (“NRA” for non-resident aliens) may also have US tax filing obligations where they work in the US, sell US real estate or even travel to the US. Work in the US In general terms, NRAs who earn employment income while working in the US are subject to US… Read More