Remote work on TN due to Pandemic. Can I continue filing using 1040NR using Article 25 Provision

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Josephvarkey
Posts: 6
Joined: Tue Nov 30, 2004 11:05 am

Remote work on TN due to Pandemic. Can I continue filing using 1040NR using Article 25 Provision

Post by Josephvarkey »

Good Morning all,

Hope everyone is staying safe and healthy!!
I used to commute daily to Michigan from Canada before pandemic and I file 1040NR with Article 25 for the last 8 years.
However, due to the pandemic, I'm mostly working from HOme(from Canada) to my US Employer. and I travelled only 4 times during the pandemic.
My question is , "Can I still continue filing using 1040NR and Article 25" or should i file just 1040NR (since I'm working and living in Canada during the pandemic). Please excuse me if there is a similar question which has been replied before and pardon my ignorance!!

Have great and Safe day, Folks!!
Joseph.
nirvana_1959
Posts: 53
Joined: Fri Mar 18, 2016 9:17 am

Re: Remote work on TN due to Pandemic. Can I continue filing using 1040NR using Article 25 Provision

Post by nirvana_1959 »

Hi Joseph. You will always be invoking XXV for your tax calculation. There is another article (I can't remember off the top of my head) that you invoke to claim Canadian residency. Since you don't meet SPT you don't have to do it this time.
nelsona
Posts: 16793
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Re: Remote work on TN due to Pandemic. Can I continue filing using 1040NR using Article 25 Provision

Post by nelsona »

I'm not sure why you are asking if you can continue filing 1040NR, since you are obviously non-resident of US and always have been. Nothing in your situation has changed.

And if it is advantageous to use 1040/1040NR and article xxv(3), then by all means you may do so. You are not a US resident.
Nelsona Non grata. Non pro. Search previous posts. Happy Browsing :D
Josephvarkey
Posts: 6
Joined: Tue Nov 30, 2004 11:05 am

Re: Remote work on TN due to Pandemic. Can I continue filing using 1040NR using Article 25 Provision

Post by Josephvarkey »

Thanks Nirvana and Nelson for your prompt replies..Appreciate it.

Nelson, the reason why I asked If I can continue to do 1040 NR with article 25 is because, I read somewhere that due to pandemic since many are working from home(and not commuting from Canada to US on a daily basis), the US employer(in my case) might have to deduct Canadian tax withHoldings instead of US tax witholdings as I'm living in canada and doing remote work to a US employer. Please excuse my novice question :)
nelsona
Posts: 16793
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Re: Remote work on TN due to Pandemic. Can I continue filing using 1040NR using Article 25 Provision

Post by nelsona »

This has been addressed by CRA lasy tear. US Employees "stranded" in Canada due to COVID, who would otherwise be working in US, are exempt from becoming "accidental" Cdn residents, and their employers are not bound to the rules of Cdn payroll taxes.
Nelsona Non grata. Non pro. Search previous posts. Happy Browsing :D
Josephvarkey
Posts: 6
Joined: Tue Nov 30, 2004 11:05 am

Re: Remote work on TN due to Pandemic. Can I continue filing using 1040NR using Article 25 Provision

Post by Josephvarkey »

Thanks Nelsona!!

I'm just became your new fan :)
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