Guides

Straight answers, written by the people who’d file it.

1,423 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Position Check is the smarter first step.

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1,423 guides

Cross-Border Tax (U.S.–Canada)

Amending a Cross-Border Return: How a 1040-X Changes the T1, and Vice Versa

September 6, 2026

When you amend a cross-border return, the change on one side usually changes the other. A higher foreign tax credit on the US return means a lower claim on the Canadian one, and the IRS requires you to report foreign tax changes. Here is how the two amendment systems work together.

Cross-Border Tax (U.S.–Canada)

The American Living in Canada: What You Still Owe the IRS and How to Owe Nothing Twice

September 6, 2026

A US citizen living in Canada files US tax returns, FBARs, and Form 8938 every year. The foreign tax credit usually prevents double tax, but the compliance stack is real and the account traps are specific. Here is the full picture.

Cross-Border Tax (U.S.–Canada)

The Bona Fide Residence Test: When a US Citizen in Canada Qualifies for the FEIE, and Why It Usually Doesn't Matter

September 6, 2026

How the bona fide residence test works for the foreign earned income exclusion, what the IRS looks for, how it differs from the physical presence test, and why Americans in Canada usually skip the FEIE for the foreign tax credit anyway.

Cross-Border Tax (U.S.–Canada)

Taking the Commuted Value of a Canadian Pension Before Moving to the US: The LIRA, the Excess, and the Treaty

September 6, 2026

Taking the commuted value of a Canadian employer pension when leaving for the US creates tax in both countries if it is done wrong. The LIRA lock-in, the maximum transfer value, the treaty rate, and the RRSP election all interact.

Cross-Border Tax (U.S.–Canada)

A Canadian Selling US Real Estate: FIRPTA Withholding, the US Return, and the Canadian Gain in a Different Currency

September 6, 2026

When a Canadian sells US real estate, the buyer withholds 15% under FIRPTA, the IRS taxes the gain, and Canada taxes it too with a foreign tax credit. The gain is different in each country because of the exchange rate. Here is the full sequence.

Cross-Border Tax (U.S.–Canada)

A Canadian Starting a US Business: Entity Choice, the LLC Trap, and the Filings on Both Sides

September 6, 2026

Entity choice, state registration, the EIN, US tax filing, Canadian reporting, and the treaty and visa intersections for a Canadian launching or buying a US business. Start with the entity, because the wrong one costs double tax.

Cross-Border Tax (U.S.–Canada)

Capital Gains Tax in Canada and the US: Inclusion Rates, Preferential Rates, and What Changes at the Border

September 6, 2026

How capital gains are taxed in Canada versus the United States: inclusion rates, holding periods, the principal residence and section 121 exclusions, treatment at death, and the cross-border complications when you owe tax in both countries.

Cross-Border Tax (U.S.–Canada)

Capital Losses That Don't Cross the Border: Carryforwards, Carrybacks, and What Happens to Them When You Move

September 6, 2026

Capital losses carry forward indefinitely in both countries, but they do not cross the border. A Canadian capital loss cannot offset a US capital gain, and vice versa. Here is what happens to losses on departure and arrival, and how to use them before they are stranded.

Cross-Border Tax (U.S.–Canada)

The Closer Connection Exception: How Form 8840 Keeps a Canadian Snowbird From Becoming a US Tax Resident

September 6, 2026

The closer connection exception under IRC 7701(b)(3)(B) lets Canadians who meet the substantial presence test avoid US tax residency. Here are the factors, the form, the deadline, and where it breaks down.

Cross-Border Tax (U.S.–Canada)

Employee or Contractor Across the Border: Two Countries' Tests, Two Withholding Regimes, and the Permanent Establishment Risk

September 6, 2026

Canada and the US use different tests to classify workers, and misclassification across the border creates liability in both countries plus a permanent establishment problem for the employer. Here is how the tests compare and what each side withholds.

Cross-Border Tax (U.S.–Canada)

When Your Canadian Corporation Becomes a CFC: Form 5471, Subpart F, GILTI, and the High-Tax Exception

September 6, 2026

What makes a Canadian corporation a controlled foreign corporation for US tax purposes, and what that means for a US citizen who owns one: Form 5471, Subpart F, the GILTI regime as revised in 2025, and the high-tax exception that often saves Canadian corporations.

Cross-Border Tax (U.S.–Canada)

Cost Basis and Adjusted Cost Base: Why the Same Asset Has Two Different Costs When You Cross the Border

September 6, 2026

The US uses cost basis (with a step-up at death); Canada uses adjusted cost base (with a deemed disposition at death). When you move between countries, the two systems diverge on the same asset, and the difference is measured in different currencies. Here is how to track both.

Cross-Border Tax (U.S.–Canada)

How the CRA Decides Whether You Are a Canadian Tax Resident: Residential Ties, the 183-Day Rule, and the Treaty Override

September 6, 2026

The CRA determines Canadian tax residency based on residential ties, not citizenship or days spent. Here is how the factual test works, when the 183-day deemed residence rule applies, and how the treaty tie-breaker overrides both.

Cross-Border Tax (U.S.–Canada)

Alberta to Texas: The Tax Side of Two No-Income-Tax-Adjacent Jurisdictions

September 5, 2026

Alberta has no provincial sales tax and Texas has no state income tax, but the cross-border tax picture is not as simple as 'no tax to no tax.' Departure tax, the RRSP and TFSA, and federal obligations all apply.

Cross-Border Tax (U.S.–Canada)

BC to Washington State: No Income Tax Next Door, but a Capital Gains Excise That Still Bites

September 5, 2026

Washington has no income tax, but its 7% capital gains tax catches stock sales, RSU gains, and investment exits. Here is the full cross-border picture for a BC-to-Washington move.

Cross-Border Tax (U.S.–Canada)

Leaving Manitoba for the US: The Winnipeg-Minneapolis Corridor, Fargo, and the Departure Tax

September 5, 2026

Manitoba's top rate hits at roughly $100,000, one of the steepest provincial bites at middle incomes. Here is what Richardson, Cargill, StandardAero, and Great-West Lifeco movers need to know about the departure tax, Manitoba Health, and the US side.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Kansas: Two Brackets, No City Tax, and the Kansas City Suburbs

September 5, 2026

Kansas taxes income on a two-bracket scale up to 5.58%, has no city earnings tax anywhere, and exempts Social Security entirely. Here is what Canadians moving to the Kansas City suburbs or Wichita need to know.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Kentucky: A Falling Flat Rate, Local Occupational Taxes, and the Louisville Logistics Hub

September 5, 2026

Kentucky's flat state rate has fallen to 3.5%, but Louisville, Lexington, and Georgetown each charge a local occupational license tax on top. Here is the full picture for a Canadian move.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Louisiana: A Flat 3%, High Sales Tax, and the Oil, Gas, and LNG Corridor

September 5, 2026

Louisiana cut its income tax to a flat 3%, but local sales tax stacking is among the highest in the country. Here is the cross-border tax picture for Canadians heading to Baton Rouge, Lafayette, or New Orleans.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Maine: Graduated Rates, No Local Income Tax, and the New Brunswick Corridor

September 5, 2026

Maine has a graduated income tax up to 7.15%, no local income taxes, and a straight highway connection to New Brunswick. Here is the cross-border tax picture for a move to Portland or the Maritimes corridor.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Maryland: The County Piggyback Tax, DC Reciprocity, and the Bethesda Corridor

September 5, 2026

Maryland's graduated state tax now tops out at 6.5%, and every county adds its own piggyback tax on top, pushing the combined rate close to 9% in Montgomery and Prince George's Counties. Here is what that means for a Canadian move to the DC suburbs.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Massachusetts: A Flat 5%, the Millionaire's Surtax, and Boston's Biotech and Finance Corridor

September 5, 2026

Massachusetts taxes income at a flat 5%, plus a 4% surtax above roughly $1.1 million. Boston draws Canadians in biotech, pharma, finance, and higher education. Here is the cross-border picture.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Minnesota: A High-Tax State With the Jobs to Justify It

September 5, 2026

Minnesota's top rate is 9.85%, among the highest in the US. Canadians still move there for Target, UnitedHealth, 3M, Medtronic, and Mayo. Here is the real cost.

Cross-Border Tax (U.S.–Canada)

Moving from Canada to Mississippi: A Flat Tax Falling Toward Zero, Military Bases, and Shipbuilding

September 5, 2026

Mississippi's flat income tax is falling year by year under a 2025 law, sales tax runs a flat 7% statewide, and Keesler AFB, Ingalls Shipbuilding, and Toyota draw Canadians. Here is the cross-border tax picture.

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