Serbinski Accounting Firms

One more short question: do I need to file 8833 with the 1040? Any specific formulation one should use? I have tried to search the forum for this, but did not find the answer easily. Thank you.

Yep, you are right. Thank you so much for assistance, this helped to clear up my mind of this. I will be back next year ;-)

OK, so the correct thing would be to:

a) Ignore NR73. If CRA does not want my money for 2007, great, they can simply send it back. Not sure whether should attach an explanation letter, or just send the return.

b) File 1040MFJ using XXV(ii) (or simply 1040NRs - depending on how the numbers work out ...

Thank you very much so far. Sorry to ask more questions, I must have misunderstood something. Most of all, I just simply want to make this correctly.

For the purpose of the treaty, the "residence" is defined as follows:

1. For the purposes of this Convention, the term "resident" of a Contracting ...

I am not a student, but a research scholar (but I don't think my situation would be much different if I was a student).

That is interesting. I was about NOT to file a Canadian return, because I have terminated all substantial residential ties in 2006, and according to the tax treaty, I am a US ...

Thank you. That clarifies it a bit.

So, as I understand, I actually have three options? (Which I did not realize until last night)

a) Simply filing 1040NR as any other J-1 present in US for the whole year but only in his 2nd year would have to do (separately for me and my wife)

b) Using XXV(1) or ...

I am J-1 (2nd year), Canadian (married, with some income outside US like interest and some small amount of wages from a third country; wife also Canadian on J-1) and I have to file 1040NR according to IRC. Now I have followed the discussion on proforma 1040 and effective tax rate.

What I am not ...

I have some 401(a)s from my employer and I plan to leave the US mid-year. I plan to roll the 401(a)s into traditional IRAs before I leave, and then later that year use them towards purchase of my first home (outside of US).

My question is: assuming that I complete the purchase within 4 months ...

I have two questions:

a) I was just curious which formulation in the article xxv of the Canadian tax treaty allows Canadians to fill 1040 instead of 1040NR, compared to other tax treaties. Or is this available for all tax treaties that show a non-discrimination clause?

For example, Slovakia-US tax ...