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.
October 1, 2026
Form W-8ECI explained: how a foreign person certifies that U.S. income — most often rent from U.S. property under the net-basis election — is effectively connected with a U.S. business, so the payer doesn't withhold 30 percent, and the U.S. return the form commits the owner to filing.
Read more →October 1, 2026
Forms T1141 and T1142 explained: the CRA returns Canadian residents file when they transfer or lend property to a non-resident trust (T1141) or receive distributions from or owe money to one (T1142) — such as a U.S. trust — the exceptions, the deadlines, and the penalties.
Read more →October 1, 2026
Georgia residency when moving to Florida explained: domicile and the 183-day rule, Georgia's retirement income exclusion, the part-year return, and Georgia-source income after the move — plus why Georgia-to-Florida moves near the border draw scrutiny.
Read more →October 1, 2026
GILTI explained for Americans who own Canadian companies: what the global intangible low-taxed income regime taxes, how the 2025 legislation changed it, why small business rate income is caught, the high-tax exclusion, and the section 962 election that softens it.
Read more →October 1, 2026
Giving up a green card explained: surrendering it on Form I-407, the long-term resident rule (eight of the last fifteen years) that can make you subject to the exit tax, the covered expatriate tests, Form 8854, and how years with a treaty tie-breaker count.
Read more →October 1, 2026
Green card holder tax obligations explained: a lawful permanent resident is a U.S. tax resident on worldwide income from the first day of residency until the status formally ends — even while living in Canada — plus FBAR and Form 8938, and the risk of using the treaty tie-breaker.
Read more →October 1, 2026
H-1B taxes explained for Canadians working in U.S. specialty occupations: becoming a U.S. tax resident, the first-year dual-status return, FICA on wages, state tax where you work, and Canadian departure planning — plus why many Canadians use TN status instead.
Read more →October 1, 2026
Illinois residency when moving to Florida explained: Illinois's domicile and temporary-or-transitory-purpose test (no 183-day statutory rule), the part-year return and income allocation, Illinois-source income after the move, Illinois's exemption of retirement income, and its estate tax.
Read more →October 1, 2026
The ITIN explained: who needs an individual taxpayer identification number (non-residents with a U.S. filing, nonresident spouses, dependents), applying on Form W-7 with a return, certified documents and acceptance agents, the exceptions that allow applying without a return, and expiration.
Read more →October 1, 2026
Keeping a domicile day log explained: why the day count is the most audited residency factor, what counts as a day (any part of a day in most states), the records auditors accept — phone location data, credit cards, travel — and the habits that make a log hold up.
Read more →October 1, 2026
L-1 intracompany transfer taxes explained for Canadians: becoming a U.S. tax resident, U.S. versus Canadian payroll during the transfer, the treaty's employment article and when it stops helping, the certificate of coverage for social security, and the Canadian departure.
Read more →October 1, 2026
Canada's lifetime capital gains exemption explained: the C$1,275,000 (2026) exemption on qualified small business corporation shares and farm or fishing property, the 24-month and 90 percent asset tests, the cumulative net investment loss trap, the AMT interaction, and why it matters before a move to the U.S.
Read more →October 1, 2026
Maryland residency when moving to Florida explained: domicile and the 183-day statutory rule with a six-month abode, Maryland's county income taxes, the part-year return, and Maryland's estate tax and inheritance tax — the only state with both.
Read more →October 1, 2026
Massachusetts residency when moving to Florida explained: the domicile test, the 183-day statutory resident rule with a permanent place of abode, the 4 percent surtax on income over US$1,107,750 (2026), the part-year return, and the Massachusetts estate tax that follows domicile.
Read more →October 1, 2026
Michigan residency when moving to Florida explained: domicile and the 183-day rule, Michigan's city income taxes (Detroit and others), the part-year return, Michigan's principal residence exemption that must be rescinded, and no estate tax.
Read more →October 1, 2026
Minnesota residency when moving to Florida explained: domicile and the 183-day rule with a place of abode, Minnesota's aggressive residency audits of snowbirds, the 25 domicile factors, the part-year return, and Minnesota's estate tax.
Read more →October 1, 2026
A Canadian owner moving to Florida often wants the business to come too — and a Canadian corporation can't simply relocate: continuing it out of Canada triggers a corporate departure tax on its unrealized gains and an extra tax on its surplus, while leaving it in Canada with a non-resident owner creates its own issues. Here is each route — continuance, selling the assets to a new U.S. company, keeping the Canadian corporation, and winding it up — with the owner's personal departure tax alongside.
Read more →October 1, 2026
Moving back to Canada from the U.S. explained: Canada's deemed acquisition at fair market value on arrival, reporting world income only from the residency date, U.S. accounts (IRAs, 401(k)s) under the treaty, green card and U.S. citizen obligations that continue, and the first Canadian return.
Read more →October 1, 2026
Moving a business entity to Florida explained: keeping the old-state LLC and registering in Florida, domesticating or converting it into a Florida entity, the old state's franchise taxes and minimums you leave behind (California's US$800, New York's filing fees), and the federal tax effect.
Read more →October 1, 2026
New Jersey residency when moving to Florida explained: the domicile test and the 183-day statutory resident rule, the part-year resident return, New Jersey's audit approach, what happens to a New Jersey home you keep, and selling New Jersey real estate as a nonresident (the GIT/REP forms).
Read more →October 1, 2026
New York City's resident income tax explained: the extra 3 to 4 percent city tax on residents, the same domicile and statutory residency tests as the state, why moving from Manhattan to Westchester isn't enough, and how moving to Florida ends it.
Read more →October 1, 2026
New York's convenience of the employer rule explained: why a Florida resident working remotely for a New York employer can owe New York tax on days worked from home in Florida, the employer-necessity exception, the bona fide employer office test, and the states that follow similar rules.
Read more →October 1, 2026
The New York residency audit explained: who gets selected, the domicile and statutory residency questions, the five primary factors, the documents auditors request (day logs, phone records, credit cards), the burden of proof on the taxpayer, and how to prepare before it starts.
Read more →October 1, 2026
New York statutory residency explained: how someone domiciled in Florida is still taxed as a New York resident if they keep a permanent place of abode in New York for substantially all of the year and spend more than 183 days there — what counts as a day, what counts as an abode, and how to stay clear.
Read more →The content on this page is for informational purposes only and does not constitute professional tax, accounting, or legal advice. See our full legal disclaimer.
