The Department of Homeland Security (DHS) has announced the release of a new registration form for certain foreign nationals to monitor compliance with statutory requirements for alien registration and fingerprinting provisions, which will have a significant impact on Canadian nationals travelling into the United States. Dual Canadian/U.S. citizens will not be impacted by this new requirement as long as they have evidence of their U.S. citizenship.
A Tax Alert prepared by EY Law LLP group, and attached below, provides additional details.