Canadian corp contractor in US

llebmj · Post by **llebmj** » Mon May 07, 2018 11:04 am

I have a CDN corporation that I use for IT contract work. I have just started a 15 month contract in the US, whereby I travel each week to the US and home to Canada for weekends.
I understand that if I am in the US for more than 182 days in any 12 months, then my corp is subject to the US taxes and files an 1120F due to a PE.
The question is, do I also as an individual need to file a 1040NR as I was in the US for more than 182 days, or would the treaty still look at me as a non resident. If I have to file, would I include my management salary issued from my CDN corp?
Thanks!

nelsona · Post by **nelsona** » Mon May 07, 2018 11:26 am

You would still be non-resident as an individual, by treaty. However, the income you earned (paid to your self) would be subject to US tax (and perhaps state tax), reported on a 1040NR. You would then use that tax as a credit on your CDn return.