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Claim an exemption from U.S. Social Security taxes and Medicare taxes because of a Totalization Agre
Any alien who wishes to claim an exemption from U.S. Social Security taxes and Medicare taxes because of a Totalization Agreement must...
Daniel Gray CPA Toronto
Jun 15, 20171 min read
175 views


Use this form to request a Duplicate or Corrected 1042-S
You can use this form to request another 1042-S from your withholding agent when you've lost your copy.
Daniel Gray CPA Toronto
Jun 14, 20171 min read
73 views
If the deceased is not from the walking dead and cannot renew an expired passport, IRS says sorry -
Question to IRS – deceased ITIN applicant with no unexpired ID documentation A US citizen client who became widowed from her NRA spouse...
Daniel Gray CPA Toronto
May 28, 20172 min read
227 views
No need to attach tax return to expired ITIN W-7 renewal submitted post-expiry (still tick tax retur
We know that for a timely ITIN renewal application that is done prior to actual expiry, there is no need to attach a tax return to the...
Daniel Gray CPA Toronto
May 28, 20172 min read
50 views


How to not pay a cent of gambling winnings won in the USA by a NRA
Our office regularly receives inquiries from Canadians who vacationed in the USA where a casino withheld 30% on their winnings and...
Daniel Gray CPA Toronto
May 7, 20171 min read
38 views


FBAR Fincen 114 - the easy guideline
STREAMLINED FILERS: For each of the most recent 6 years for which the FBAR due date has passed, file delinquent FBARs according to the...
Daniel Gray CPA Toronto
Mar 13, 20172 min read
782 views
E-filing 1040NR (new and clarified)
https://www.irs.gov/pub/irs-pdf/i1040nr.pdf says: You can file your Form 1040NR electronically. Beginning with your 2016 Form 1040NR, you...
Daniel Gray CPA Toronto
Feb 27, 20171 min read
996 views
Revocation or Denial of Passport in Case of Certain Unpaid Taxes
If you have seriously delinquent tax debt, IRC § 7345 authorizes the IRS to certify that to the State Department. The department...
IRS
Feb 3, 20175 min read
17 views
Carefully select your payroll provider
These linked articles are self explanatory of the importance to identify and avoid fraudulent payroll service providers....
Daniel Gray CPA Toronto
Feb 3, 20171 min read
11 views
1099-misc due today!!
Forms and Associated Taxes for Independent Contractors Changes for 2016 A new federal law, the Protecting Americans from Tax Hikes (PATH)...
Daniel Gray CPA Toronto
Jan 31, 20172 min read
12 views
IRS YouTube video ”Choose a Tax Preparer Wisely", IRS Directory of Federal Tax Return Preparer
The IRS has a YouTube video, ”Choose a Tax Preparer Wisely,” that I am sharing with prospective and existing clients...
Daniel Gray CPA Toronto
Jan 24, 20171 min read
84 views
Acquisition of U.S. Citizenship by a Child Born Abroad
Birth Abroad to Two U.S. Citizen Parents in Wedlock A child born abroad to two U.S. citizen parents acquires U.S. citizenship at birth...
Daniel Gray CPA
Jan 12, 20173 min read
48 views


Form to request Canadian certified passport copy to provide to IRS for ITIN Form W-7 application
See attached REQUEST FOR CERTIFIED TRUE COPY OF CANADIAN TRAVEL DOCUMENT pptc516-eng, the form to request. from the issuing agency, a...

Daniel Gray
Jan 5, 20171 min read
3,393 views
The Closer Connection Exception to the Substantial Presence Test for Foreign Students
Even though a foreign student may pass the substantial presence test, an exception exists in U.S. law which would allow the foreign...
Daniel Gray CPA
Jan 4, 20172 min read
87 views
IRS systems open Monday, Jan. 23, 2017
www.ustaxservices.ca has begun preparing 1040 returns but will wait to actually e-file a 1040 return until Monday, Jan. 23, 2017, when...
Daniel Gray CPA
Jan 3, 20171 min read
7 views
2017 brings new W-8BEN form
Being located in Canada, our office receives may W-8 form related inquiries throughout the year. Today, a client called regarding...
Daniel Gray CPA
Jan 2, 20171 min read
105 views
Fake Form W-8BEN Used in IRS Tax Scams
Remember: You can only submit Form W-8BEN directly to your withholding agent The Form W-8BEN (Certificate of Foreign Status of Beneficial...
Daniel Gray CPA
Jan 2, 20171 min read
20 views
Roll a RRSP into a RRIF
ISSUE If a beneficiary of a Canadian registered retirement savings plan ("RRSP") rolls over the proceeds of the plan into a Canadian...
Daniel Gray CPA
Dec 28, 20163 min read
55 views


IRS ITIN letter 5872 ITIN renewal
Here's what IRS letter 5872 ITIN renewal looks like. IRS sent Letter 5821 to taxpayers with expiring ITINs stating If you file a U.S. tax...
Daniel Gray CPA
Dec 26, 20161 min read
1,138 views
1040 due date in 2017
Generally, April 15 of each year is the due date for filing your IRS federal individual income tax return if you are a calendar year...
Daniel Gray CPA
Dec 14, 20161 min read
53 views
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