US tax question PT. 2

Thanks again for all your help

I am a Canadian with no ties to USA working on a ship in US waters employed by Canadian company payed Canadian dollars.

question is 183 day rule.
OK i work 182 work days per year in the USA and have 8 travel days per year so total days payed would be 190 days basically i join my ship on a Tuesday work 6 weeks leave on a Tuesday. Monday is a travel day from Canada i clear customs around midday get to my hotel between 4-8pm
join the ship 7am Tuesday. Then work 6 weeks, Tuesday i leave get off the ship around 7-8 am travel to port then go to the airport and leave around 5-6 pm get to my final stop in Canada 3-8am Wednesday so Monday and Wednesday are travel days do this 4 times per year . What are considered day of presents in the USA ? got this from IRS
"Exceptions: Do not count days of presence in the U.S. during which:

* you are a commuter from a residence in Canada or Mexico;
* you are in the U.S. less than 24 hours in transit;
* you are unable to leave the U.S. due to a medical condition that developed in the U.S.;
* you are an exempt individual;
* you are a regular member of the crew of a foreign vessel traveling between the U.S. and a foreign country or a possession of the U.S. (unless you are otherwise engaged in conducting a trade or business in the U.S.)"

I just cant find the definition for commuter from Canada do i fall under that rule ? and if i do only count the 182 day as present in the USA does this apply to me

"Closer Connection Exception for All Aliens
Answer the following questions.
* Were you present in the U.S. fewer than 183 days in the current year?
* Is your Tax Home in a Foreign Country? (See Revenue Ruling 93-86)
* Do you maintain a closer connection to that country than to the United States? (See Treas. Reg. 301.7701(b)-2(d)).
* During your current year in the United States, have you taken any steps to change your United States immigration status to permanent residency, or have you taken any steps to adjust your immigration status in the United States?

If you answered "YES" to the first three questions above, and "NO" to the last question above, then you have a basis for claiming that you are still a Nonresident Alien, even though you have passed the Substantial Presence Test. You should attach Form 8840, Closer Connection Exception Statement for Aliens to your individual income tax return to claim this exception. If you are not required to file a tax return, file Form 8840 by itself with the IRS."

sorry about the long read

Thanks again
Jody

Doesn't matter if you're a non-resident alien or resident for tax purposes, any earnings you get while physically present in the US while working are subject to US payroll taxes.

The only exception is in the tax treaty, which is if you are (a) direcly employed by a Canadian company and (b) earn less than $10,000 while in the US while performing work for that company.

So you could for example be in the US for a month and become subject to US income tax/FICA withholding on that pay.

The relevance to you of the physical presence test is whether ALL your income, including income earned in Canada is subject to US tax. Which as a Canadian it won't be due to the tax treaty provisions. As long as you file a 1040NR and the IRS believe you have residential ties to Canada, that's all that's relevant really.

Hi we are looking for a a handyperson and a lady's carer to live rent free in a large house with garden in return for their services

the handyperson post and security can be worked around your regular joba and the carer post the state provides money for carers.

lady able to care for herself physically but needs companion

we are based in Woking surrey

please supply references




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