Canada -> USA commuter COVID

This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.

Moderator: Mark T Serbinski CA CPA

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sjantzi
Posts: 59
Joined: Wed Feb 20, 2013 11:44 am

Canada -> USA commuter COVID

Post by sjantzi »

I need to claim back all the tax that was withheld by my USA employer. After reading this forum I believe I need to do the following:

1040NR:
1. Line 1a with income earned while present in USA (0 days for me in 2020)
2. Line 1c with the income I earned while present in Canada

Schedule OI to claim treat position Article XV(1)
- Do I only need to fill in section L?
- I'm unclear if I need to state that I was not present in the USA at all

Any guidance on how to fill out Schedule OI would be appreciated
elgoog
Posts: 38
Joined: Thu Sep 19, 2019 9:40 pm

Re: Canada -> USA commuter COVID

Post by elgoog »

If you were a commuter, you need not claim back the tax. Check out the recently posted VII. Supplemental Guidance > C. Cross-border employment income > (ii) Canadian Resident Employees. You would then claim this as foreign tax credit on your Canadian return.

If you were not a commuter or want to claim back the tax, I would fill out Section L just for clarity. You can do line 1a and 1c as you mentioned and then in Schedule OI use

ARTICLE XV (Dependent Personal Services) > Paragraph 1
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