Revenue Canada VS the IRS
From time to time Canadians have discussed the possibility of the IRS making a money grab for their income if they overstay their allotted time in the USA without filing the required tax form to preve...
Forum Discussion
Sorry forgive my idiotic brain but why is this all so unnecessarily complicated when it categorically states without a shadow of a doubt in my mind and that of like I said tens of thousands of other Canadians, that "You will NOT BE TREATED as a US resident if present for fewer than 183 days in previous year".
Even though you would otherwise meet the substantial presence test, you will not be treated as a U.S. resident for 2017 if:
• You were present in the United States for fewer than 183 days during 2017,
• You establish that during 2017, you had a tax home in a foreign country, and
• You establish that during 2017, you had a closer connection to one foreign country in which you had a tax home than to the United States.
Sorry truly am not trying to antagonize anyone, just how can there be one rule on the 3 prior years calculations but it categorically states not a US resident if under 183 days present in the prior year.
The vast majority have been following the 183 day presence as snowbirds and even those highlighting this fact to IRS through the closer connection form we've been sending in, it is not being brought up as a red flag to them????
2011 - 165 days
2012 - 181 days
2013 - 176 days
2014 - 171 days
2015 - 180 days
2016 - 159 days
2017 - 169 days
Any combination of 3 years of the above should have been a huge red flag to the IRS if we truly are limited to 120 days and not the 183 days. Like I said, I'm seriously confused how it can state 183 days and be only 120 days combined based on the calc's. In addition we've had several friends question this from various sources "border control", general taxation offices etc who were apparently told don't worry about it, the 183 days max is the key. So confused by all this.
Even though you would otherwise meet the substantial presence test, you will not be treated as a U.S. resident for 2017 if:
• You were present in the United States for fewer than 183 days during 2017,
• You establish that during 2017, you had a tax home in a foreign country, and
• You establish that during 2017, you had a closer connection to one foreign country in which you had a tax home than to the United States.
Sorry truly am not trying to antagonize anyone, just how can there be one rule on the 3 prior years calculations but it categorically states not a US resident if under 183 days present in the prior year.
The vast majority have been following the 183 day presence as snowbirds and even those highlighting this fact to IRS through the closer connection form we've been sending in, it is not being brought up as a red flag to them????
2011 - 165 days
2012 - 181 days
2013 - 176 days
2014 - 171 days
2015 - 180 days
2016 - 159 days
2017 - 169 days
Any combination of 3 years of the above should have been a huge red flag to the IRS if we truly are limited to 120 days and not the 183 days. Like I said, I'm seriously confused how it can state 183 days and be only 120 days combined based on the calc's. In addition we've had several friends question this from various sources "border control", general taxation offices etc who were apparently told don't worry about it, the 183 days max is the key. So confused by all this.
