Cross-Border Individuals & Families

Yes. The U.S. taxes on the basis of citizenship, so you file a 1040 every year regardless of where you live. The foreign tax credit or the foreign earned income exclusion usually prevents actual double taxation, so in most cases you don't truly pay twice — but the filing itself can't be skipped. How much you can offset depends on the income type and the tax paid in each country.

A TFSA is tax-free in Canada, but the U.S. doesn't recognize that status, so the income inside it is generally still reportable year by year on the U.S. side, and some holdings can trigger foreign-trust or PFIC reporting, which adds cost. Whether it's worth keeping depends on your overall picture, so it's worth a conversation before opening one or adding to it.

They belong to different countries. The FBAR is the U.S. report of a taxpayer's foreign financial accounts, due when they aggregate over US$10,000 at any point in the year; T1135 is the Canadian report of a resident's specified foreign property, due when its cost exceeds CAD$100,000. If you're a taxpayer in both countries and meet each threshold, both can be required.

Usually yes. Even with no income, F/J visa holders generally file Form 8843 to claim the days excluded from the substantial presence test; with scholarship, internship or investment income, a full return may be required. Whether you're treated as a tax resident depends on your days present and visa type, and that determination drives which forms apply.

You can apply for an ITIN (Individual Taxpayer Identification Number). It's for people who aren't eligible for an SSN but have a U.S. filing or withholding obligation, and it's usually applied for together with your first return using Form W-7, with proof of identity. As a certifying acceptance agent, we can verify your original passport so you don't have to mail your documents away.