IRS says it now plans to invest time and resources catching non-compliant Canadians and taxpayers abroad elsewhere with regards to forms commonly applicable to that specific group of taxpayers - ones unfortunately also commonly missed. It will focus on:

• Form 3520/3520-A Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts (a gift of more than $100,000 from a non-resident alien individual)

• Forms 1042/1042-S Withholding - such as on payment from renters of USA property

• Nonresident Alien Tax Treaty Exemptions - improperly claim treaty benefits and exempt U.S. source income from taxation

• Nonresident Alien - proper deduction of eligible expenses including Sch A itemized

• NRA Tax Credits - erroneous claims of dependent (e.g., kids, spouse) tax credits or education credits only available to U.S. persons