Canadian Student with Green Card

baronfhb · Post by **baronfhb** » Mon Jan 12, 2015 3:53 pm

In 2014, my son (a Canadian Citizen) received a green card as a dependant as part of my company transfer from Canada to the US. He elected to stay in Canada to complete his university degree (currently in 4th year) and worked for the university while taking courses over the summer. As a GC holder, does he still have to file US taxes eventhough he had no US income?

Also, he has just been offered a job when he graduates with a Canadian firm with US clients. He will live in Canada and will be expected to periodically travel to the US on business. Will this situation impact his ability to retain his GC? If so, will he require any other type of visa to travel to the US on business since he had been issued a GC? Any suggestions on how is can keep his GC?

nelsona · Post by **nelsona** » Mon Jan 12, 2015 4:26 pm

The problem with a GC is that you are supposed to live in US. Each time he crosses into US and it is clear that he lives in canada, his GC can be confiscated.

If and when his GC is conficated, he will need to enter on another status, like b1 business visitor, or TN.

That is an immigration question.

As for taxes, a GC holder must report WORLD income to IRS, regardless of where he lives, anbd then take whatever deductions, credits and exemptions he may be entitled to to reduce his US tax obligation.

It is not like canada where, in general, if you do OWE any tax (ie you have had suffcicient tax withheld) at end of year, you need not file.