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US Citizen in Canada: What Do I Need to File?
Answer nine yes-or-no questions and get a list of the US and Canadian forms that likely apply to you, with links to the rules behind each one. Built by Gurleen Kaur, CPA licensed in British Columbia and Washington State.
Quick answer
What do US citizens living in Canada have to file?
At minimum a US Form 1040 each year when income is above the filing threshold, because US citizens are taxed on worldwide income wherever they live (Publication 54). Most also file an FBAR for Canadian accounts over US$10,000 combined. Depending on your accounts, add Form 8938, Form 8621 for Canadian funds, Form 5471 for a Canadian company, Form 3520 for large foreign gifts, and Canada's Form T1135 for US property costing over CAD$100,000.
Check your filings
For US citizens and green card holders living in Canada. Answer what you can; "Not sure" is fine. Nothing is stored or sent.
Did your Canadian accounts (bank, investment, RRSP, TFSA, including accounts you can sign on) total more than US$10,000 at any time this year?
Did your foreign financial assets exceed US$200,000 at year end or US$300,000 at any time (US$400,000 / US$600,000 if married filing jointly)?
Do you hold Canadian mutual funds or ETFs, directly or inside a TFSA, RESP or other account?
Do you have a TFSA or RESP?
Do you have an RRSP or RRIF?
Do you own 10% or more of a Canadian corporation?
Did you receive gifts or inheritances totalling more than US$100,000 from non-US persons this year?
Do US bank or investment accounts you own cost more than CAD$100,000 in total at any time this year?
Have you missed any US returns or FBARs in past years?
Where each answer comes from
| Question | Form | Rule source |
|---|---|---|
| Canadian accounts over US$10,000 combined | FBAR | IRS: Report of Foreign Bank and Financial Accounts (FBAR) |
| Foreign assets over US$200,000 / US$300,000 (living abroad, unmarried) | Form 8938 | IRS: Comparison of Form 8938 and FBAR requirements |
| Canadian mutual funds and ETFs | Form 8621 | IRS: Instructions for Form 8621 |
| RRSP or RRIF | No Form 8891; FBAR and 8938 still apply | IRS: Simplified procedures for Canadian retirement plans (Rev. Proc. 2014-55) |
| 10% or more of a Canadian corporation | Form 5471 | IRS: Instructions for Form 5471 |
| Gifts or inheritances over US$100,000 from non-US persons | Form 3520 | IRS: Instructions for Form 3520 |
| US property costing over CAD$100,000 | Canada Form T1135 | CRA: Foreign income verification statement (T1135) |
Common questions
Do I really have to file US taxes if I have lived in Canada for years?
Yes. US citizens and resident aliens are generally subject to US income tax on worldwide income wherever they live, with the same filing requirements, as explained in IRS Publication 54.
Does my RRSP need special US forms?
Not Form 8891 any more. Eligible taxpayers receive the treaty deferral automatically under Rev. Proc. 2014-55, but the RRSP is still reported on the FBAR and, if thresholds are met, Form 8938.
Why is my TFSA a problem?
The US does not treat TFSA income as tax-free, and funds or ETFs held inside it are commonly PFICs reported on Form 8621.
Is Canada's T1135 the same as the FBAR?
No. They report different assets to different governments. See our FBAR vs T1135 comparison.
Are my answers saved?
No. The checker runs in your browser and does not send your answers anywhere.
What if I find out I missed years?
Do not file piecemeal. Compare the IRS paths first in our catch-up guide, because the right procedure depends on your facts.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Comparison of Form 8938 and FBAR requirements
- IRS: Instructions for Form 8621
- IRS: Simplified procedures for Canadian retirement plans (Rev. Proc. 2014-55)
- IRS: Instructions for Form 5471
- IRS: Instructions for Form 3520
- CRA: Foreign income verification statement (T1135)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated October 21, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US tax accountant in Surrey, FBAR vs T1135, Behind on US filings.
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