US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘US Property’

Steven Flynn

IRS Actions to Solve Non-Compliance of Canadians Earning US Rental Income

In August, the US Treasury Inspector General for Tax Administration (TIGTA) issued a final report #2017-30-048 entitled “Additional Controls Are Needed to Help Ensure That Non-resident Alien Individual Property Owners Comply with Tax Laws”[1].  While the TIGTA needs to work on their titles[2], the report contains some interesting recommendations for Canadians that own US real property. TIGTA estimates that non-resident alien investors’ investment in US real property increased by approximately 1/3 or almost US$10 billion between 2013 and 2016.  They… Read More

WLDTax

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