Our U.S. personal tax services for non-U.S. citizens include:

• tax planning for individuals moving to the United States, including coordination of U.S. and Canadian tax positions;
• evaluation of U.S. estate tax issues for Canadian residents holding U.S. investments (including U.S. real estate) and related planning;
• tax planning for Canadians returning from the United States;
• tax return preparation (usually Form 1040NR);
• treaty-based disclosure reports;
• evaluation of U.S. residency issues and preparation of “closer connections” filing, and
• retrieving U.S. withholding tax.