Sent: Thursday, January 11, 2007 4:31 PM
To: taxman at centa.com
Subject: TN Visa and Social Security Benefit
Hi,
I was your client in the past and this question is in behalf of my friend.
She is a resident of Ontario near the US border and works on a TN visa in
the US for the past 15 years, commutes everyday to work but continue to live
in Canada. She files both US and Canadian income tax. She contributes to
the US Social Security (FICA). She has never worked in Canada.
Is she entitled to get social security benefit from the US when she is a
non-resident?
Thanks,
________________________________________________________________
david ingram replies:
Good to hear from you and hope all is well in New Jersey.
Assuming she is working in New York State, she should be filing a New York
/State IT-203 Non-resident return and a US Federal 1040. Then, she would
file her Canadian and Ontario T1 and claim foreign tax credits for the
Federal and State taxes paid PLUS the Social Security and Medicare Taxes
paid. There may be a tendency for someone to file her as a 1040NR but in my
opinion she does not qualify for a 1040NR because she is in the US for more
than 183 days and it is not to her benefit anyway.
Because she has a TN and is working legally in the US while living in
Canada, she will qualify to receive US Social Security PLUS Canadian OAS
when retirement time comes.
I make the point about the TN because there are likely as many as 400,000
Canadians paying US Social Security (FICA Taxes) while working illegally in
the USA. These people will NOT get US Social Security for time worked in
the USA illegally since Sept 30, 1996 when President Clinton signed the
Illegal Immigrant and Legal Immigrant Responsibility Act of 1996. One of the
provisions of this act was that Social Security applicants had to prove they
had been working legally when contributing to Social Security (FICA Federal
Insurance Corporation Act)
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