Canadian NRA parent entirely funds an interest bearing account at TD Bank of Canada. Parent is primary account holder and adult child USC (and for our example, US resident) is secondary account holder

I tested out IRS's new Form 1042-S Data Integrity Tool at https://1042sdi.for.irs.gov/Account/LogIn?ReturnUrl=%2F This software program provides a no-cost standalone tool to assist in complying with

Canadians inherit pensions of deceased US resident relatives such as Teachers Insurance and Annuity Association of America (TIAA). IRS requires an ITIN letter saying the NRA already has (versus 'openi