1040 only or 1040NR Dual Status?

[joeg]

Single Canadian citizen with all the ties in Canada (Still own home, car, bank accounts, investment accts etc in Canada and paid car insurance, property tax, utilities for the Canadian property all throughout the 5 years in the US. Only came back for 2 weeks each year except of course when border was closed), worked and lived in US for US employer for 5 years and filed 1040.

Came back to Canada as visa expired on September 1 but still paid by the US employer and still under US payroll and will be until end of February.
So Jan 1 to Aug 31 was living and working in US
Sept 1 to Dec 31 back in Canada but on US payroll and books
Jan 1 to Feb 28 still in Canada and on US payroll and books

From what I read I can not make an election to be taxed as a resident alien (just file a 1040) as I am single per the 1040NR document but I also read post here and one example is this one viewtopic.php?f=2&t=472623

During the next calendar year, as long as I do not go back to the US so as not to not pass the Substantial Presence Test, I can not file just a 1040. If I go back and stay long enough to pass the Substantial Presence Test then ??

only income is W2, 1099-int and a Canadian T5 for interest.
To keep math simple salary is $10k/month with all the same payroll deduction as any US employee (nothing was changed)
1099-int is $10/month
T-5 is $100/month

Jan 1 to Aug 31: W2 = $80k, 1099-int = $80, T5 = $800
Sept 1 to Dec 31: W2 = $40k, 1099-int = $40, T5 = $400
Jan 1 to Feb 28: W2 = $20k, 1099-int = $20, T5 = $200

Also know that using 1040NR cannot claim std deduction but can I even file a 1040 including CAD income?

1. File only 1040 of Jan 1 to Dec 31: W2 = $120k, 1099-int = $120, T5 = $1200 (can I even do this??)
2. File 1040 as statement and 1040NR as dual status and a T1.

Doing both the above on paper to see which is better.

[nelsona]

Figure out your Cdn tax (it is all taxable in canada), and then choose the simplest return that will yield a lower tax than Canada.

[joeg]

nelsona wrote:
> Figure out your Cdn tax (it is all taxable in canada), and then choose the simplest return that will yield a lower tax than Canada.

how is it all taxable in Canada if I was in the USA legally working from 2018 to Aug 31, 2023 straight? I was a deemed non-residents of canada and a resident of the US for that period. if not, then I should have been claiming ALL USA wages earned in the USA on my Canadian taxes.

The only thing taxable in Canada is the Sept 1, 2023 to Feb 28, 2024 since I reclaimed Canadian residential on August 31, 2023 and have income and are now a deemed resident of Canada again???

Plus how can a single person make an election to be taxed as a resident alien when the 1040NR states you can't even if you meet the SPT?

[nelsona]

Sorry, missed that in your preamble.

So, it will be best to file 1040 for the full year, and take credit for the US tax you pay on any US incoime you need to report in canada, which would begin in september.