Taxation of Canadians in America. David Levine

listed on a schedule to NAFTA. The TN visa is valid for three years and may be renewed for an unlimited duration, as long as the visa holder maintains his or her nonimmigrant intent. The list of professionals include accountants, engineers, scientists, research assistants, medical and allied professionals, scientific technicians, disaster-relief insurance claims adjusters, architects, lawyers, economists computer systems analysts, management consultants, and others. Professionals require at least a Bachelor’s degree.

      Table 2 is a flowchart illustrating various immigration options and whether you are eligible for each option.

       Table 2: US IMMIGRATION OPTIONS

      There are two business immigration categories: immigrant (permanent) and nonimmigrant (temporary). There are five preference levels within the employment-based immigration categories. The first preference is priority workers, second preference are professionals, third preference are skilled and unskilled workers, fourth preference are religious workers, and the fifth preference are immigrant investors.

      If your intent is to obtain a green card and live the in the US permanently, at some point you will need to get onto the immigrant visa track so that you can progress from visa holder to green card holder and eventually citizenship, if you wish. For example, a TN visa and an H1-B visa are similar, but they are different in one important way, the TN visa does not lead to permanent residency, whereas the H1-B can.

      Table 3 illustrates whether or not your status would be considered a nonresident alien or resident alien.

       Table 3: YOUR STATUS: NONRESIDENT ALIEN OR RESIDENT ALIEN

      2. How Do I Get an Identification Number?

      If you have entered the US on a work visa or Green Card, you are eligible for and should receive a Social Security Number (SSN). An SSN signals to employers that you are legally eligible to work in the US. The SSN is therefore restricted to only those people with certain types of visas or a Green Card. To apply for an SSN simply complete the Application for a Social Security Card (Form SS-5) and mail or take it to the nearest Social Security Administration office.

      If you enter the US on a nonwork visa (typically as a spouse of someone who has entered on a work visa), you cannot receive an SSN and you will have to apply for what is called an Individual Taxpayer Identification Number (ITIN). The ITIN is generally not given out until there is a need to do so — typically for filing a tax return. In most cases, you will complete the Application for IRS Individual Taxpayer Identification Number (Form W-7) when you file your first tax return. Your tax return and the W-7 are filed simultaneously.