US tax obligations for a TN worker resident of Canada ??

[tn_guy]

Hello

I am offered a job by a US company, I am based in Canada and will be traveling to US around 50% of the time more or less.
I have two questions:

1) Can my US employer pay my Canadian corp instead of paying me personally ?
2) Assuming yes to question 1) Would I have to fill any US tax return ? Would my Canadian corp need to do any US tax return ? What forms need to be filled if any ?

Thank you in advance
tn_guy

[nelsona]

In your situation it would be best if you were paid as a contractor. likely to your Cdn corp. this is permitted on TN.

Since you would noy have a fixed base in US, you would not be taxable in US, even for the work done there. You would want to be careful in such casess to avoid being present in US for more than 183 days, although this would still not make you taxable in US (just more complex to get the exemption)

[nelsona]

If you are a straight employee, you will have to pay US fed and stae tax on the incoem as well as fia, and use these agianst your Cdn tax. Until the new treaty is ratified, your particiapation in 401(k0 is not very beneficial, as your contributions would not be tax deductible (yet)..