US Tax Form

Quick Links

• Website Ross Professional Corporation
• Contact email taxinfo@rosspc.ca
• Phone 416-588-4474
• Pay Invoice

Submission and Tax Deadlines

• April 15th Tax filing deadline: Individuals living in the US; Individuals filing US non-resident returns with W-2 wages (October 15th if extension filed).
  • Documents must reach our office by 5:30 p.m. March 17th to prepare the return by April 15th.

• June 15th Tax filing deadline: US persons (citizens/green card holders) living abroad; any Canadian resident without a W-2 (October 15th if extension filed).
  • Documents must reach our office by 5:30 p.m., May 18th to prepare the return by June 15th.

• October 15th: extended filing deadline for all individuals if extension is filed by initial deadline –  Interest will apply to any taxes owing based on the original filing date.
  • Documents must reach our office by 5:30 p.m., September 15th to prepare the return by October 15th.

US Extensions

For most US returns, an extension (until October 15th) will be requested in order to assist with our busy season file loads. If you do not want to file an extension for your US return, please let us know, so we can discuss our ability to accommodate.

Submit Documents Electronically

• Upload your tax information to our Secure Portal. If you don’t have a portal, request one here.
• Consolidate information into as few files as possible and organize by type (e.g. income slips, donation receipts, etc.) Submit all documents at the same time if possible.
• If you have Rental, Auto, Home Office or Employment Expenses that you wish to upload on your own spreadsheet instead of entering the data in the form below, insure the sheets are CLEARLY labelled.

2025 Bank of Canada Average Exchange Rate

• $1 USD = $1.3978 CAD
• $1 CAD = $0.7154 USD

New Clients

• Complete and return our Privacy Policy.
• Provide a copy of your previous year’s tax return(s), including FBAR if applicable

Who is a US Person?

US Persons are US citizens, green card holders, resident aliens.

The United States has extensive reporting requirements for anyone considered a US Person with potentially stiff fines for failing to file the proper forms.

Please enable JavaScript in your browser to complete this form.

– Step 1 of 2

Name *

First

Middle

Last

Preferred name

Birthdate *

Email *

Phone Number *

Address *

Address Line 1

City

State / Province / Region

Postal Code

AfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua and BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBolivia (Plurinational State of)Bonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCabo VerdeCambodiaCameroonCanadaCayman IslandsCentral African RepublicChadChileChinaChristmas IslandCocos (Keeling) IslandsColombiaComorosCongoCongo (Democratic Republic of the)Cook IslandsCosta RicaCroatiaCubaCuraçaoCyprusCzech RepublicCôte d'IvoireDenmarkDjiboutiDominicaDominican RepublicEcuadorEgyptEl SalvadorEquatorial GuineaEritreaEstoniaEswatini (Kingdom of)EthiopiaFalkland Islands (Malvinas)Faroe IslandsFijiFinlandFranceFrench GuianaFrench PolynesiaFrench Southern TerritoriesGabonGambiaGeorgiaGermanyGhanaGibraltarGreeceGreenlandGrenadaGuadeloupeGuamGuatemalaGuernseyGuineaGuinea-BissauGuyanaHaitiHeard Island and McDonald IslandsHondurasHong KongHungaryIcelandIndiaIndonesiaIran (Islamic Republic of)IraqIreland (Republic of)Isle of ManIsraelItalyJamaicaJapanJerseyJordanKazakhstanKenyaKiribatiKorea (Democratic People's Republic of)Korea (Republic of)KosovoKuwaitKyrgyzstanLao People's Democratic RepublicLatviaLebanonLesothoLiberiaLibyaLiechtensteinLithuaniaLuxembourgMacaoMadagascarMalawiMalaysiaMaldivesMaliMaltaMarshall IslandsMartiniqueMauritaniaMauritiusMayotteMexicoMicronesia (Federated States of)Moldova (Republic of)MonacoMongoliaMontenegroMontserratMoroccoMozambiqueMyanmarNamibiaNauruNepalNetherlandsNew CaledoniaNew ZealandNicaraguaNigerNigeriaNiueNorfolk IslandNorth Macedonia (Republic of)Northern Mariana IslandsNorwayOmanPakistanPalauPalestine (State of)PanamaPapua New GuineaParaguayPeruPhilippinesPitcairnPolandPortugalPuerto RicoQatarRomaniaRussian FederationRwandaRéunionSaint BarthélemySaint Helena, Ascension and Tristan da CunhaSaint Kitts and NevisSaint LuciaSaint Martin (French part)Saint Pierre and MiquelonSaint Vincent and the GrenadinesSamoaSan MarinoSao Tome and PrincipeSaudi ArabiaSenegalSerbiaSeychellesSierra LeoneSingaporeSint Maarten (Dutch part)SlovakiaSloveniaSolomon IslandsSomaliaSouth AfricaSouth Georgia and the South Sandwich IslandsSouth SudanSpainSri LankaSudanSurinameSvalbard and Jan MayenSwedenSwitzerlandSyrian Arab RepublicTaiwan, Republic of ChinaTajikistanTanzania (United Republic of)ThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkmenistanTurks and Caicos IslandsTuvaluTürkiyeUgandaUkraineUnited Arab EmiratesUnited Kingdom of Great Britain and Northern IrelandUnited States Minor Outlying IslandsUnited States of AmericaUruguayUzbekistanVanuatuVatican City StateVenezuela (Bolivarian Republic of)VietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and FutunaWestern SaharaYemenZambiaZimbabweÅland IslandsCountry

Tax Year – all questions in this form relate to the year that you select *— Select Choice —2025202420232022202120202019

Select Your Tax Form *

• I am a US citizen or Green Card holder who lives in Canada and has NO income from US sources
• I am a US citizen, Green Card holder or US resident with income from US sources
• I am a Canadian resident or other non-US person with income from US sources

Your citizenship/US status *

CAN / US / Green card holder / US visa holder (type of visa)

Country of residence in the tax year *

Did your residency change in the tax year? *

• Yes
• No

Date of your move *

Details

• From Canada to the US
• From the US to Canada
• Other

Other country

Marital Status *

• Single
• Married filing joint
• Married filing separate
• Divorced this tax year
• Widowed this tax year

If marital status changed during the year, provide date

Is our office preparing your spouse's tax return? *

• Yes
• No
• No spouse

Spouse's Name

Spouse's Birthdate

Spouse's citizenship/US status

CAN / US / Green card holder / US visa holder (type of visa)

DEPENDANT/S

Dependants must be under age 19; or a full time student under age 24 not filing their own return; or a qualifying relative. They must have an SSN or ITIN to be included on the US return.

Name

Birthdate

Citizenship/US status

Add Remove

US BANKING INFORMATION

As of September 2025, the IRS is phasing out refunds by cheque, except under special circumstances.

• You already have my US banking info and it has not changed
• My US banking info has changed and I will upload new banking info to the portal
• I do not have a US based bank account.

For NON-US PERSONS with a US VISA

Canada and the US have information-sharing agreements that allow each to track how much time you spend in each country.

Visa type

Visa dates

# of days spent in the US in current tax year

If we are preparing your 2025 taxes, indicate number of days spent in US in 2025.

# of days spent in the US one year before current tax year

If we are preparing your 2025 taxes, indicate number of days spent in US in 2024.

# of days spent in the US two years before current tax year

If we are preparing your 2025 taxes, indicate number of days spent in US in 2023.

Date Canadian residency was established

For US persons living in Canada

Indicate the year of the most recent US tax filing

Provide a copy of the return if it was not filed by our office. Indicate If this is the first time filing.

Health coverage – US citizens, green card holders and residents, indicate if your were *

• Covered by OHIP (or other provincial plan)
• Covered by a US insurer (attach form(s) 1095, if received)
• Not covered by a qualifying plan

***If more than one of the above applied during the year, add a comment indicating the dates each was in effect

INCOME from US SOURCES

For information on your Canadian income, we will reference your Canadian tax documents.

Documented or Non-documented US Source Income

• I have documented US income and I am submitting my tax slips
• I have non-documented US income and I am listing it below, or uploading it to the portal

Documented Income is income for which official tax slips were received (e.g. W2s, 1099s, 1042s, etc.) Make sure to submit all your slips received. Non-documented income is income for which no official tax slips were received. Includes self-employment, royalties, interest, etc.

List your non-documented income

Option: you may upload your own spreadsheet to the portal.

Payor/Employer

Income Type

Earnings (USD)

If you received per-diems for US work, indicate the amount received

If you received per-diem(s) is the amount included on your W2?

• Yes
• No

CAPITAL GAINS/LOSSES

Did you sell US stocks, bonds, mutual fund shares, real estate, crypto-assets this tax year? *

• Yes
• No

If you have capital gains or losses to report, check all that apply *

• Please reference my Canadian return for transaction details
• Form(s) T5008 (cost basis must be indicated)
• I am submitting a 1099-B
• I am submitting a detailed gain/loss report from my broker
• I am submitting documents listing what was sold, details of the sale and details of the asset purchase

If you sold stocks, bonds, mutual fund shares, crypto-assets or real estate we need the date of sale, number of shares sold, proceeds, commission paid, original cost and purchase date.

DEDUCTIONS

THOSE WHO LIVE, WORK AND PAY TAXES PRIMARILY IN CANADA USUALLY DO NOT OWE TAXES TO THE IRS. However, in some cases it can be beneficial to itemize deductions on a US return. *****If you think you may owe US tax, fill in the following, as applicable. If unsure, leave this section blank and we will request more information if needed.

Submit receipts and documentation where applicable

• Alimony – for agreements signed before Dec 31, 2018
• Charitable contributions – cash or gifts in kind
• Child care expenses (if US provider list SSN or Employer ID number)
• DMV registration
• Home mortgage interest (form 1098, or a statement from your bank)
• IRA contributions (form 5498)
• Medical/dental expenses (must be over 7.5% of adjusted gross income to impact taxes)
• Property tax (US properties only)
• Sales tax (including GST/HST) on major purchases (i.e. over $1000) – attach a list
• SEP contributions (form 5498)
• Student loan interest (form 1098-E)
• Tuition (form 1098-T)

IRS & State Estimated Payments

Estimated payments made for the tax year

IRS Estimated Payments 1st Quarter

IRS Estimated Payments 2nd Quarter

IRS Estimated Payments 3rd Quarter

IRS Estimated Payments 4th Quarter

STATE Estimated Payments 1st Quarter

STATE Estimated Payments 2nd Quarter

STATE Estimated Payments 3rd Quarter

STATE Estimated Payments 4th Quarter

Specify the STATE

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EXPENSES INCURRED TO EARN US SELF-EMPLOYMENT INCOME

INCLUDE ONLY EXPENSES RELATED TO EARNING US SELF-EMPLOYMENT INCOME; DO NOT INCLUDE EXPENSES ALREADY LISTED ON YOUR CANADIAN RETURN.

Are you self-employed? *

• Yes
• No

Business Use-of-Home and Auto Expenses

• I use part of my home as an office
• I use my automobile for business purposes

Business Use-of-Home

Total Square footage of your home *

Square footage of your home office *

Total % of office space

Business Use-of-Home Expenses

Enter full amounts paid, including GST/HST. Do not pro-rate

Indicate currencyCADUSD

Heat

Electricity

Insurance

Maintenance/Repairs

Mortgage (annual interest portion only)

Property tax

Rent – total annual

Municipal utilities (Water/Waste)

Other expenses / comments

Automobile

Best practice is to maintain a mileage log for business-related driving

Total distance driven in the year

Identify if Miles or Kilometers

Distance driven for business

Identify if Miles or Kilometers

Date auto purchased or leased

Cost if bought during the year

Indicate if CAD or USD

Comments, clarifications, questions

Auto Expenses

Enter full amounts paid, including taxes, do not pro-rate

Indicate CurrencyCADUSD

Gas & Oil

Car Loan Interest

Insurance

License & Registration

Maintenance & Repairs

Lease payments

Business Parking

Other Expenses – list

Additional Self-Employment Expenses

Include BUSINESS portion only

Indicate CurrencyCADUSD

Advertising and promotion

Gifts (limited to $25 per recipient per year)

Business meals & entertainment

Insert total, we’ll calculate the 50% deductible

Bank/credit card interest and service fees

Association dues & fees

Office & stationery

Materials & supplies

Accounting & legal

Agent commissions & management fees

Office or studio rental (not home office)

Repairs & maintenance

Travel & lodging (number of days)

Travel meals and entertainment in Canada

Insert total, we’ll calculate the 50% deductible

Travel meals and entertainment outside Canada

Insert total, we’ll calculate the 50% deductible

Telephone (business portion only)

Internet, cable, streaming services

Professional development (e.g. coaching, classes, workshops)

Research (e.g. music, theatre, books)

Local transportation: taxis, uber, car rentals

Professional publications and subscriptions

Business wardrobe & maintenance – on camera crew only

Business wardrobe & maintenance – off camera crew only

i.e. for inclement weather

Stage make-up and hair care

Headshots, demo reels, self-tapes

Professional services

Health insurance premiums

Equipment – enter amount and list items

Total Additional Self-Employment Expenses

US Financial Reporting, including FBAR

FBAR: Foreign bank and Financial Accounts

I authorize the office of Ross Professional Corporation to contact my financial advisor for information needed to report my assets to the IRS, if required.

• Yes
• No

Financial Advisor— Select Choice —Already on fileI am submitting contact details

Name of Financial Advisor

Company

Phone / email

Report of Foreign Bank and Financial Accounts – FBAR

We encourage you to file your own FBAR. US persons holding over $10,000 (aggregate) in non-US assets (e.g. personal and corporate bank accounts, RRSPs, TFSAs) ust file an FBAR form listing details about each account for which they have signing authority.

Does the aggregate maximum value of all your accounts exceed $10,000 USD at anytime during the tax year? *

• Yes
• No

If yes, you will need to file an FBAR *

• Please file an FBAR for me
• I will file my own FBAR using the BSA E-filing System.

If filing your own FBAR, submit a copy to us.

Indicate how you will send us your FBAR information *

• I request that you send me last year’s FBAR spreadsheet, which I will update and return
• I am submitting account statements (additional FBAR preparation charge will apply)
• I am submitting a completed FBAR worksheet (rosspc.ca/tax-packages-forms)

citizens, IRS, comments

Statement of Specified Foreign Financial Assets – Form 8938

This form is filed as part of a 1040 tax return and includes much of the same information as an FBAR.

Indicate if you meet either of the thresholds (aggregate) listed below

• Living outside the US – $200,000 at year end (or $300,000 at any point during the year) if filing as single: double the amounts if filing jointly.
• Living in the US – $50,000 at year end (or $75,000 at any point during the year) if filing as single; double the amounts if filing jointly.
• Not sure

If required to file Form 8938

• Please reference my FBAR information as prepared by your office
• I am submitting a copy of my FBAR

PFICs

A PFIC (Passive Foreign Investment Company) is a non-US corporation in which 75% or more of gross income is passive, or 50% or more of the assets produce passive income. Canadian mutual funds may be considered PFICs and, if so, special reporting regulations and tax rules apply for those held outside RRSPs/RRIFs.

Do you hold Canadian mutual funds outside of your RRSPs or RRIFs?

• Yes
• No
• Not sure

RESPs, TFSAs, and FHSAs

Interest, dividends and realized capital gains inside RESPs or TFSAs and FHSAs must be reported annually on a US tax return.

Are you an owner or subscriber of an RESP (Registered Education Savings Plans)? *

• Yes
• No

Do you have a TFSA (Tax Free Savings Account)? *

• Yes
• No

Do you have a FHSA (First Home Savings Account) *

• Yes
• No

If YES to any of the above, provide the income earned during the tax year.

RESP: Interest

Dividends

Capital gains (realized)

TFSA: Interest

Dividends

Capital gains (realized)

FHSA: Interest

Dividends

Capital gains (realized)

I am submitting US 1099 slips received for my RESP/TFSAs/FHSAs

• Yes
• No

I am the beneficiary of a RESP

• Yes
• No

If yes and you received a distribution from the RESP, please provide the T4A slip from the RESP provider and the Tuition slip from your school.

Ownership in a Canadian Corporation / Partnership

I own 10% or more of a Canadian or non-US corporation or partnership *

• Yes
• No

If YES:

• The office of Ross Professional Corporation CA prepares my corporate/partnership tax return
• I am submitting the company’s current year income statement, balance sheet, and tax return (T2/T5013)

Sale of a Principal Residence

Capital Gains over $250,000 (if single) or$500,000 (for a couple, if both are US Persons) are taxable in the US.

Did you sell your Principal residence in the tax year? *

• Yes
• No

Address of principal residence that was sold *

Address Line 1

Address Line 2

City

State / Province / Region

Postal Code

AfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua and BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBolivia (Plurinational State of)Bonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCabo VerdeCambodiaCameroonCanadaCayman IslandsCentral African RepublicChadChileChinaChristmas IslandCocos (Keeling) IslandsColombiaComorosCongoCongo (Democratic Republic of the)Cook IslandsCosta RicaCroatiaCubaCuraçaoCyprusCzech RepublicCôte d'IvoireDenmarkDjiboutiDominicaDominican RepublicEcuadorEgyptEl SalvadorEquatorial GuineaEritreaEstoniaEswatini (Kingdom of)EthiopiaFalkland Islands (Malvinas)Faroe IslandsFijiFinlandFranceFrench GuianaFrench PolynesiaFrench Southern TerritoriesGabonGambiaGeorgiaGermanyGhanaGibraltarGreeceGreenlandGrenadaGuadeloupeGuamGuatemalaGuernseyGuineaGuinea-BissauGuyanaHaitiHeard Island and McDonald IslandsHondurasHong KongHungaryIcelandIndiaIndonesiaIran (Islamic Republic of)IraqIreland (Republic of)Isle of ManIsraelItalyJamaicaJapanJerseyJordanKazakhstanKenyaKiribatiKorea (Democratic People's Republic of)Korea (Republic of)KosovoKuwaitKyrgyzstanLao People's Democratic RepublicLatviaLebanonLesothoLiberiaLibyaLiechtensteinLithuaniaLuxembourgMacaoMadagascarMalawiMalaysiaMaldivesMaliMaltaMarshall IslandsMartiniqueMauritaniaMauritiusMayotteMexicoMicronesia (Federated States of)Moldova (Republic of)MonacoMongoliaMontenegroMontserratMoroccoMozambiqueMyanmarNamibiaNauruNepalNetherlandsNew CaledoniaNew ZealandNicaraguaNigerNigeriaNiueNorfolk IslandNorth Macedonia (Republic of)Northern Mariana IslandsNorwayOmanPakistanPalauPalestine (State of)PanamaPapua New GuineaParaguayPeruPhilippinesPitcairnPolandPortugalPuerto RicoQatarRomaniaRussian FederationRwandaRéunionSaint BarthélemySaint Helena, Ascension and Tristan da CunhaSaint Kitts and NevisSaint LuciaSaint Martin (French part)Saint Pierre and MiquelonSaint Vincent and the GrenadinesSamoaSan MarinoSao Tome and PrincipeSaudi ArabiaSenegalSerbiaSeychellesSierra LeoneSingaporeSint Maarten (Dutch part)SlovakiaSloveniaSolomon IslandsSomaliaSouth AfricaSouth Georgia and the South Sandwich IslandsSouth SudanSpainSri LankaSudanSurinameSvalbard and Jan MayenSwedenSwitzerlandSyrian Arab RepublicTaiwan, Republic of ChinaTajikistanTanzania (United Republic of)ThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkmenistanTurks and Caicos IslandsTuvaluTürkiyeUgandaUkraineUnited Arab EmiratesUnited Kingdom of Great Britain and Northern IrelandUnited States Minor Outlying IslandsUnited States of AmericaUruguayUzbekistanVanuatuVatican City StateVenezuela (Bolivarian Republic of)VietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and FutunaWestern SaharaYemenZambiaZimbabweÅland IslandsCountry

Provide Statement of Adjustments and lawyer’s Account Statement for both purchase and sale, if possible. Provide a list of Sale costs i.e. closing costs, real estate commission, etc., purchase costs incl legal fees, land transfer taxes and additions or improvements i.e. renovations, new furnace, or appliances. Include dates and costs.

Date property was acquired

Percentage owned by you

Date of sale

Purchase price

Sale price

Comments / Clarifications

Provide Statement of Adjustments and lawyer's Account Statement for both purchase and sale, if possible. Provide a list of Sale costs (closing costs, real estate commission, etc…), Purchase costs (legal fees, land transfer taxes, etc…) and additions/improvements (eg:renovations, new furnace, etc…). Include dates and costs:

Rental Property

Do you own rental property in Canada? *

• Yes
• No

Do we prepare your Canadian T1 personal tax return? *

• Yes
• No

If no, make sure to upload a copy of your Canadian tax return.

Do you own rental property in the US? *

• Yes
• No

Address of US Rental Property *

Address Line 1

City

— Select state —AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingState

Zip Code

Owner / Co-owner(s) *

Percentage Owned *

Indicate type of rental

• Single family residence
• Multi-family residence
• Vacation/short-term rental
• Other

Original purchase price, including purchase costs

If not yet on record with our office

Date it became a rental

Rent Income (USD), on a 1099-MISC or 1042-S

Rent Income – Non-documented

Vacation property – rented days at fair market value

Vacation property – personal use days

Rental Expenses

Advertising

Insurance

Mortgage Interest

Office expenses

Repairs & Maintenance

Condo Fees

Travel

Accounting & Legal

Phone & Internet

Management & Administration

Property Taxes

Other expenses / Comments

List major purchases along with amount paid

Total Rental Expenses

If property was sold in the tax year indicate sale price

Date of sale

Provide Statement of Adjustments and lawyer's Account Statement for both purchase and sale, if possible. Provide a list of Sale costs (closing costs, real estate commission, etc…), Purchase costs (legal fees, land transfer taxes, etc…) and additions/improvements (eg:renovations, new furnace, etc…). Include dates and costs: (copy)

Comments, Questions, Clarifications not addressed elsewhere

Please add additional information

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