K Visa Canadian-American Marriage Implications

[canuck]

I was born in the US. I came to Canada as a landed immigrant in 1980, became a citizen in 1984. I am given to understand that I abandoned US citizenship when I emigrated. I have not voted or worked in the US since January 1980. I hold a Canadian passport.

I am now contemplating marrriage to a US citizen living in the US. Neither of us is planning to move. We will continue to maintain separate residences: mine in Canada my intended spouse in the US. At some point nearer to retirement, we may both want to reside in Canada.

My intended spouse is concerned that I have tax liability in the US for which my intended spouse will be responsible if we marry.

Can anyone provide any information and/or point me to the appropriate website?

Thanks!

 

[NYClex]

It is not clear that you lost your citizenship by acquiring Canadian citizenship. Usually nowadays a dual citizenship is permitted under US law. To give up American citizenship you would have to make a declaratory act.

Probably you are still an American citizen.

American citizens are being taxed on their worldwide income. This is the basic rule. You have to file an income tax report, even if you are not a resident in the US.

But because of tax treaties between many countries and the US usually you do not have to pay tax twice. The general rule is that income is being taxed where it is earned, so if you live and work and earn in Canada, you pay taxes in Canada, and not in the US.

The irs website has a lot of information about this

 

[canuck]

I had thought because I took Canadian citizenship out before 1990 that I fell under the old rules. (Apparently the law changed in 1990?) I have not actively renounced anything, but do not plan to ever return to the US.

Will check out the IRS website.