I'm a Canadian citizen who completed post-secondary education in the US and have an offer from a US employer. My offer is deferred however, and I have been receiving a stipend which is transferred to me monthly. During this time that I've been getting the stipend, I have not been living or working in the US. I also had been asked to fill out a W-8BEN.

Now it's tax season and I thought I would be getting a Form 1099-MISC from my future employer, but I have just been told that because I've filled out the W-8BEN, that does not require them to report my stipend for 1099 purposes. My question is, what does that mean for the purposes of filing taxes in the US? I will still file a return in the US since I've been doing that for the past eight years, but does that mean I don't have to report the stipend as income on my return?

Thank you SO MUCH for the help, I really need it!

If you are a Canadian citizen who is living and working OUTSIDE of the United States, you have NO requirement to file a U.S. tax return for 2010 onincome earned while living and working OUTSIDE of the United States.