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U.S. Tax Filing Services

We prepare U.S. tax returns for U.S. citizens, green card holders, U.S. residents, non-residents, and Canadians with U.S. filing obligations.

U.S. tax filing can be especially complicated for individuals living outside the United States or dealing with cross-border income, accounts, investments, or residency issues.

In many cases, a U.S. return must coordinate income reporting, foreign tax credits, treaty positions, state tax issues, foreign account reporting, and investment reporting.

As a result, US Taxes Toronto helps individuals understand their U.S. filing obligations and coordinate the return with Canadian tax filings where needed.

Need help with a U.S. tax filing?

We can help identify the U.S. forms that may apply. We also review cross-border reporting issues and prepare a coordinated filing plan.

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Who May Need a U.S. Tax Return?

U.S. filing obligations can apply even when a taxpayer lives in Canada or earns income outside the United States. However, the correct filing position depends on citizenship, immigration status, residency, income type, and source of income.

U.S. citizens living in Canada or abroad
Green card holders living in Canada or abroad
U.S. residents with Canadian income, accounts, or investments
Canadians with U.S. rental income, employment income, business income, or investment income

Individuals who moved to or from the United States during the year
Non-residents who need to file Form 1040-NR
Taxpayers with U.S. state tax filing obligations
Individuals who missed prior-year U.S. tax or foreign reporting filings

U.S. Citizens and Green Card Holders in Canada

U.S. citizens and green card holders generally remain subject to U.S. tax filing rules even while living in Canada.

In many cases, they must file a U.S. income tax return. They may also need to consider foreign tax credits, treaty issues, foreign account reporting, and special reporting for non-U.S. investments.

For U.S. persons in Canada, the U.S. tax return often needs to be coordinated with the Canadian T1 return. For example, this coordination can affect income reporting, foreign tax credits, exchange rates, investment income, pensions, and the reporting of foreign accounts or assets.

A U.S. citizen living in Canada may have little or no final U.S. tax due after foreign tax credits. Nevertheless, the filing and reporting obligations can still be significant.

U.S. Tax Services We Provide

Depending on your facts, we can assist with several U.S. tax filing and reporting matters.

Form 1040 U.S. Individual Returns

Preparation of U.S. individual income tax returns for citizens, green card holders, and U.S. tax residents, including taxpayers living in Canada.

Form 1040-NR Non-Resident Returns

Preparation of U.S. non-resident returns for Canadians and other non-U.S. persons with U.S.-source income or U.S. filing obligations.

State Tax Returns

Review and preparation of state tax returns where a taxpayer has state residency, source income, employment income, rental income, or other state filing obligations.

Cross-Border U.S. and Canadian Filings

Coordination of U.S. and Canadian tax returns for individuals with filing obligations in both countries.

Learn more about U.S. and Canadian tax filings

Foreign Account and Asset Reporting

Review of FBAR, Form 8938, and related foreign account or asset reporting obligations for taxpayers with accounts or assets outside the United States.

Learn more about FBAR and Form 8938 reporting

PFIC and Form 8621 Reporting

Review of Canadian ETFs, mutual funds, high-interest savings ETFs, foreign funds, and other investments that may require PFIC and Form 8621 reporting.

Learn more about PFIC and Form 8621 reporting

Late or Prior-Year U.S. Filings

Review of missed U.S. tax returns, delinquent foreign reporting forms, amended returns, and possible late-compliance options.

Learn more about IRS Streamlined Filing

Move-Year and Dual-Status Issues

Support for individuals who moved to or from the United States, including residency-date issues, dual-status filings, and income allocation.

Common U.S. Filing Issues

U.S. tax filing becomes more complicated when a taxpayer has foreign income, foreign accounts, cross-border investments, or residency changes. In those cases, the return may need additional forms and supporting schedules.

Reporting Canadian employment, self-employment, or pension income
Claiming foreign tax credits for Canadian tax paid
Determining whether Form 2555 or Form 1116 applies
Reporting Canadian investment income and capital gains
Coordinating U.S. reporting with Canadian tax slips

Reviewing FBAR and Form 8938 filing obligations
Identifying PFIC and Form 8621 issues
Handling U.S. rental income or Canadian rental income
Preparing U.S. state tax returns where required
Addressing missed prior-year filings or foreign reporting forms

Foreign Reporting Often Matters

A U.S. tax return may involve more than income reporting. In addition, many taxpayers need to consider separate foreign account, foreign asset, or foreign investment reporting forms.

For example, a U.S. person in Canada may need to review Canadian bank and investment accounts for FBAR and Form 8938 purposes. Similarly, Canadian ETFs and mutual funds may need review for PFIC and Form 8621 reporting.

Importantly, these issues can exist even when the income was reported on the U.S. return or on a Canadian tax return.

What Happens Next

U.S. tax filing situations vary widely. Therefore, the first step is to understand your basic facts before requesting detailed records.

Initial review

We review your U.S. filing history and residency status
We identify the U.S. forms that may apply
We consider whether foreign reporting is required
We flag obvious prior-year or late-filing issues

Next steps

We explain what information is needed for your situation
We coordinate the U.S. return with Canadian filings where needed
We prepare the relevant returns and supporting schedules
We help you understand the filing process before submission

Frequently Asked Questions

Do U.S. citizens in Canada still need to file U.S. tax returns?

In many cases, yes. U.S. citizens generally remain subject to U.S. tax filing rules even while living in Canada. However, the actual filing requirement depends on income, filing status, and other facts.

Will I owe U.S. tax if I already paid Canadian tax?

Not necessarily. Many taxpayers use foreign tax credits to reduce or eliminate U.S. tax on income also taxed in Canada. However, the filing obligation and foreign reporting obligations may still apply.

Do I need to file FBAR or Form 8938 with my U.S. return?

Possibly. U.S. persons with foreign accounts or specified foreign financial assets may need to consider FBAR and Form 8938 reporting. FBAR is filed separately. In contrast, Form 8938 is filed with the U.S. return when required.

Do Canadian mutual funds or ETFs create U.S. tax issues?

They can. Many Canadian ETFs, mutual funds, and pooled funds may need review for PFIC and Form 8621 reporting. This issue is separate from ordinary dividend or capital gain reporting.

Can you prepare both my U.S. and Canadian returns?

Yes. We can assist with coordinated U.S. and Canadian tax filings where a taxpayer has obligations in both countries.

What if I missed prior-year U.S. tax returns?

The best approach depends on the number of years involved, whether income was omitted, and whether foreign reporting forms were missed. In some cases, a late-compliance option such as Streamlined Filing should be considered.

Official IRS Resources

For official U.S. tax filing information, you can also review IRS guidance directly:

Need Help With a U.S. Tax Filing?

If you are a U.S. citizen, green card holder, U.S. resident, non-resident, or Canadian with U.S. filing obligations, consider reviewing the correct filing approach before submitting the return.

We can help identify the required filings, prepare the relevant returns, and coordinate U.S. reporting with Canadian tax filings where needed.