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2 Your First Year in the US

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Your first year in the US will be full of questions about everything from how do I get to where I am going and where can I go to watch a hockey game, to when are US taxes due and what is deductible for US tax purposes? While we can’t help you with the first two questions (though if you are ever in one of the cities where we have an office, we would be happy to share a hockey game with you), we will address most of your tax questions in this book. In this chapter, we will address topics such as when you become liable for US taxes, how you get a tax ID number, and identify some of the special rules that apply only in the first year.

Taxation of Canadians in America

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