Income Tax and Benefit Return for Non-residents and 2025

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The 90% rule refers to at least 90% of a non-residents income from the tax year being sourced in Canada. If you have earned at least 90% of your net income in the tax year in Canada you will be entitled to claim non-refundable tax credits, allowing you to earn up to $15,705 tax-free income in Canada.
The five filing statuses are: single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse.
Non-resident aliens are taxed at 30%, collected by withholding at the source of the payment, on US-source net capital gains if they are in the United States for 183 days or more during the taxable year in which the gain occurs.
If you are a nonresident of the United States filing Form 1040-NR, U.S. Nonresident Alien Income Tax Return, you may be able to use one of the three filing statuses: single, married filing separately (MFS), or qualifying surviving spouse (QSS).
If you lived in one state but worked in another, youll generally file as a resident in your home state and a non-resident in the state where you worked. Each states tax forms will guide you on reporting income earned while you lived there or income that you earned from a source in that state.
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Generally, your filing status is based on your marital status on the last day of the year. You can choose: Single if youre unmarried, divorced or legally separated. Married filing jointly if youre married or if your spouse passed away during the year.
A nonresident is a person who is not a resident of California. Generally, nonresidents are: Simply passing through. Here for a brief rest or vacation.
You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.

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