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I am in a common law marriage in Canada. My wife and I are both dual citizens. Neither of us have ever filed US tax returns and now we are trying to become compliant. I've read several times that the IRS recognizes a common law marriage if the state one resides in recognizes common law marriage. But...

OK, it seems clear that I can't file in the streamlined program because of the amount of time I spent in the United States. That changes my plans considerably. I know if I choose another option available to become compliant I have to file more years of tax returns, and am also subject to fines and p...

Thanks. The reason I asked this question is because of this passage I read on the IRS site regarding eligibility requirements for the streamlined program. It refers to being physically outside the United States for at least 330 full days:

Non-residency requirement applicable to individuals who are U.S. citizens or lawful permanent residents (i.e., “green card holdersâ€￾): Individual U.S. citizens or lawful permanent residents, or estates of U.S. citizens or lawful permanent residents, meet the applicable non-residency requirement if, in any one or more of the most recent three years for which the U.S. tax return due date (or properly applied for extended due date) has passed, the individual did not have a U.S. abode [b]and the individual was physically outside the United States for at least 330 full days.[/b] Under IRC section 911 and its regulations, which apply for purposes of these procedures, neither temporary presence of the individual in the United States nor maintenance of a dwelling in the United States by an individual necessarily mean that the individual’s abode is in the United States. For more information on the meaning of “abode,â€￾ see IRS Publication 54, which may be found at Publication 54.

http://www.irs.gov/Individuals/Internat ... ted-States

I am a US citizen and Canadian resident who has never filed taxes and I want to become tax compliant by filing three years of tax returns under the streamlined program. In the previous few years I have spent an average of a 3-4 months a year in the US, and always at least 2 months. Does that make me...

Thank you for your reply. I wouldn't think there would be a problem splitting it 50/50 because that is how it is owned. I'm wondering if it has to be split that way, or if all income and expenses can be attributed to on spouse or the other. I understand it probably won't matter because we will likel...

My common law wife and I own a home in Canada that was previously a principal residence and is now a rental property. We both provided an equal share of the money needed to acquire the property and we are 50/50 on title. When filing US tax returns, do we have to also split the property income and ex...

"If you do not live in a particular state you are not liable for tax in that state except for income generated in that state through employment or real property." To further clarify, will Hawaii only tax me on income generated in Hawaii? Or will they, like the IRS, consider my worldwide in...

Thanks very much. I knew where I was born was not a consideration, I just thought I might have to file in the state I last resided. I know it might not make much sense to be required to file taxes in a state I last resided in when I was three years old, but either does having to file taxes in a coun...

I was born in Colorado, moved to Canada when I was three years old, never realized until recently I had to file US taxes, and now as an adult want to become compliant with the IRS. I own one and have bought and sold two other revenue properties in Hawaii in the past three years, and I spend an avera...

My situation appears to be getting worse. I've looked through my completed returns to see if my tax professional did happen to file an election to continue principal residence exemption for an additional four years. Not only did I find that did not happen, but I see capital cost allowances were calc...

"I think you can start to depreciate your property four years after you elect to treat it as not having converted, and that there will be a deemed sale and repurchase at that time for Canadian tax purposes. I'm not aware of such generous provisions in the US, but expect you could depreciate in ...

I've done some searching, but having trouble finding an answer that fits my particular situation. Ten years ago my common law partner and I purchased a house on a large lot. We subdivided the lot, sold the existing house, and built a new house on the newly created lot and moved into it with the inte...

Thanks. I'm having trouble with the search function, so my apologies if my question had previously been answered. I've read a lot of the threads in the past couple days - amazing forum. I'll definitely try to research as much as possible before asking any more questions, as I don't want to clutter t...

Thanks very much. I've already filed and paid my Canadian taxes. In future years, I will do my Canadian and US returns at the same time. Once I've filed and paid my 2013 US taxes, will it be possible to amend my 2013 Canadian return and seek a credit for the taxes I paid in the US? Thanks very much ...

I'm a US citizen who moved to Canada when 3 years old. I was not aware until recently of the need to file US tax returns, and now I want to become compliant. I have always filed and paid taxes in Canada. I am largely self-employed, with the majority of my income from rental income (two properties in...