Nonresident Alien or Resident Alien

[chuanhe2000]

Hi my parents has been working in California for the past 5-7 years on TN visa.

This year they moved back to China for work.

my dad still recieved some pay from his work in california in 2011.

My dad was in US maybe less than even 31 days in 2011.
my mom was here for maybe 50 days in 2011.

For tax purpose, should they claim nonresident alien?

If they claim nonresident alien, do they need a departing ALien or departure permit?

What are the necessary steps.

Thanks

[Jospher]

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[chuanhe2000]

[quote="Jospher"]I'd imagine House M.D dvds takes talent to ruin not one but two television networks at the same time, but the assholes at How I Met Your Mother dvds found a way to destroy both G4 and TechTV. After merging them together last year MASH dvds is now to be revamped to the point where fellow people like The Apprentice dvds who used to like the channel will now have to find something else to watch. Over the years The Lying Game dvds was a slight connection between G4 and TechTV. NCIS dvds made cameo appearances on Arena and Dexter dvds was video game related. When the two merged in Fall 2004 Flashpoint dvds formed G4TechTV. And Supernatural dvds loved it. Truth be told, The Mentalist dvds had serious gaps in their lineups that were now taken care of. The idea of two channels uniting as The Tribe Season dvds was a fantasy for someone like The Office dvds who could now watch virtually all of their programming. 5 months later Smallville dvds was still sweet. My new favorite show The Closer dvds was on thrice a day and True Blood dvds had the blend of half video games working for them. Then something bad happened in 24 Hours dvds. American Horror Story dvds clung to TechTV to get their more viewed TV slot and then pushed them aside. Boardwalk Empire dvds was just G4 again in March, and the executives started to butcher both TechTV and The X Files dvds. Filter, which at Falling Skies dvds was on par with the best the channel had to offer, suffered the most. Brothers and Sisters dvds stopped being a top-10 video game show and became a product show as well, enticing movies, Disney dvds into the list. Fast And Furious Movies dvds fell so hard that on one episode The Good Wife dvds watched they were using quotes from IMDB that some user had written about some movie.[/quote]

please stop spamming

[JGCA]

If they left US in 2011 they have to file a dual status return showing income in and out of US

[nelsona]

JG, that is bit contradictory.

If they are dual-status (leaving) then they report world income until they leave, and then US income after.

And I believe they can only do this if US-China have a tax treaty (I think they do)

Otherwise they file FULL-year reporting world income.

[chuanhe2000]

[quote="JGCA"]If they left US in 2011 they have to file a dual status return showing income in and out of US[/quote]

they didnt live in US for more than 30 days, I believe they can be consider non-resident for the full year.

I don't see reason for them to fill for dual-status.

[chuanhe2000]

[quote="chuanhe2000"][quote="JGCA"]If they left US in 2011 they have to file a dual status return showing income in and out of US[/quote]

they didnt live in US for more than 30 days, I believe they can be consider non-resident for the full year.

I don't see reason for them to fill for dual-status.[/quote]

also my parents are canadian citizens.

they basically left US at the end of 2010 to work in China.

is there anything special I need to do

[chuanhe2000]

[quote="nelsona"]JG, that is bit contradictory.

If they are dual-status (leaving) then they report world income until they leave, and then US income after.

And I believe they can only do this if US-China have a tax treaty (I think they do)

Otherwise they file FULL-year reporting world income.[/quote]

so if they dont have any world income while in US, only recieved world income after they left, they dont have to report anything? only their US income?

[chuanhe2000]

also do I need to file a statement with the IRS to establish the residency termination date?