work in Can for US person

[hector]

I'm a Canadian citizen and resident. A US citizen who lives in the US wants to pay me to help with his manuscripts. He would send me the papers by email and I would perform writing-related services on them (such as proofing, editing, research, indexing, formatting, etc.) I would then email the edited documents back along with any additional material I had generated (index, appendix, etc.) He would send me payment in US dollars.

Would the income he paid me be taxable in the US? (I have no other US source income; would I need to file a non-resident 1040?)

And, would I need to get some kind of US visa or permit to do this work legally?

(The second question is more immigration-related; I can double-post this on the immigration board if necessary.)

[nelsona]

The income is only taxable in canada, regardless of hw you get paid. The work is being performed in canada, so, your citizenship is your permit.

If you went down to his place, and did the work there, then (a) you would need a status (which you could not get anyways) and (b) the income would still not be taxable in US, since you wouldn't be his 'employee' and you wouldn't have an office there.

So, continue as you are doing, but don't go down to work there.