Six month limit for northerners?
Me and DW were having a conversation the other day about a siz month time limit for Canadians spending time in US. She thinks that Canadians can only spend a max of six months south of the border, the...
Forum Discussion
moisheh wrote:
Packer backer: Are you confusing the Immigration rules with IRS rules??
Moishehu
No I'm not confusing the two. The IRS is the entity that requires completion of the 8840 form with the three year calculation. They do the determination whether or not you would be subject to US taxation requirements. They also acknowledge that you can be a non-resident alien for up to 182 days per calendar year and not be subject to taxable income if they determine that you do not have a closer connection to the US.
There is a bunch of criteria the must be met to be declared as a closer connection to the US. Things like US income, permanent residences, owning packages of us real estate etc... can all be items that might be considered.
Currently US Immigration ALSO have a 6 month limit to be in the US within a calendar year. They are trying to extend that to 8 months however the IRS are not on broad. The end result perhaps down the road sometime might well be that you can spend 8 months per year in the US but you would likely have to pay income tax for all or a portion of that time.
My last meeting with the folks at US Immigration was in the spring and the above is how it was explained to me.
I used to Iive and work on both sides of the border with a US work visa and so I got to be extremely familiar with the rules and regulations.
... Eric
