1040NR for UI but not all year

mel0526 · Post by **mel0526** » Sat Feb 26, 2011 11:17 pm

I was on a TN visa from 2006 to 2008. I moved back to Canada at the end of 2008 after a laid off. I received after that UI from WA state all 2009 and in 2010 until July. Right now, I have a few questions:

1. I began to fill a 1040NR but I will have a refund...and I thought that I will have to pay more like last year. It's why I'm wondering if I need to do a prorata of the tax in the table or something special because I didn't have UI all year?

2. When I will fill my Canada and QC taxes, do I will claim the tax amount I paid last year on the UI minus the amount that will be refunded by IRS?

3. I think I don't need 1116 on 1040NR because the tax credit will be on CND and QC tax reports right?

4. Do I have to fill 8891, TD90-22.1?

Thank you :)

nelsona · Post by **nelsona** » Sun Feb 27, 2011 9:08 am

1. No, there is no prorating on the 1040NR. You made less, so you pay less tax.
2. Yes, only your final tax calculated on your 1040NR is eligible for credit.
3. correct. You are not reporting any foreign income on 1040NR
4. No. You are no longer considered a "US person" for the purpose of FBAR, and have no need to elect to defer RRSP income, since it is not reportable on 1040NR.