Candian working in US

[thetaxman2200]

Hello all - I hope tax season is going well.

I have a two part question - I have a person who only working in the states for a short stint - no more than a year maybe 18 months. His wife is still in Canada. First question Am I allowed to file him as single? if not I am assuming his wife needs and ITIN number. Second I believe I read somewhere where he does not need to have Social Security or Medicare taxes deducted from his check, since Canada has there own retirement guidelines.

Please help

Thanks

[Koss]

Canada

Can't file single.

He can file MFS, paper return, wife does not need to get an ITIN, just leave the spouse's SSN blank.

If he has kids living with him in the US, he may be able to use HOH.

You may want to look at whether he qualifies for special treatment under the US-Canada tax treaty.

He may or may not need to file a Form 1040NR. You'll need to carefully evaluate whether he is a nonresident alien, or a resident alien for tax purposes. That's where the treaty may come into play.

BMK

[Uncle]

Don't forget the Canadian taxes

With the spouse still in Canada, he is still a resident of Canada and will be taxed on his worldwide income. He will get a credit for US taxes paid. You need to prepare the US tax form first so you have the required numbers for the T1.