Tax Query, Fed Withholding, ITIN, Canada/US

Hi Steven,

What did you mean by this (in the context of Canadians living in US, wanting to file full 1040 MFJ for 2009 but won't pass SPT until mid-2010): ???

The substantial presence test is largely irrelevant for Canadians in non-immigrant classifications because of the tax treaty. Regardless of how long you are in the US (as a non-immigrant) you can choose to be resident or non-resident, it's just a matter of filing the right paperwork.

He meant exactly that, Cdn living in canada can file in US as US residents if they wish, or as non-residents.

Married Cdn residents working in US have an extra option described in treaty article XXV.