Cross-Border Nurses
You live in Canada and work in the US. Both countries' filing requirements can apply, and the order they are prepared in matters.
The situation
Where this gets complicated
Nurses commuting to Michigan, New York, or another border state often share a filing pattern: a US W-2, Canadian residency, and a foreign tax credit calculation that can reduce double taxation on the same income.
Commuting daily or weekly across the border to a US hospital or agency
Paid hourly or per-diem with US federal and state withholding on your W-2
Maintaining a home, family, or provincial health coverage in Canada
Unsure whether to file as a US resident or non-resident alien
Forms that typically apply
- 1040 / 1040NR
- Your US federal return, resident or non-resident depending on your residency status.
- T1 + T2209
- Your Canadian return with the federal foreign tax credit applied against US tax already paid.
- State return
- Depending on the border state, a separate state income tax filing may apply.
Related guides
Questions
Common questions
Do I get taxed twice on the same paycheck?
Credits and treaty relief can reduce double taxation; the relief available depends on your facts. Preparing both returns together helps make sure the credit is calculated against the right amount.
Does my commute schedule matter?
Yes. Days in the US generally count toward the substantial presence test, but days you regularly commute to work in the US from your home in Canada are generally excluded. Your residency status decides which US form you file, so we review your actual schedule.