Serbinski Accounting Firms

1) Well i just graduated in the first few days of Jan 2012, so i only get paid like $80 in Canada. Should i need to include that in my 1040?

2) those itemized deduction or sale tax deduction thing for the car i bought in July, 2012. Am i eligible for that?

I am having difficulty to understand the substantial presence test for TN status The following taken from IRS site: The "Substantial Presence Test" A foreign national in non-immigrant visa status may be considered a resident for tax purposes as soon as he/she meets the "substantial pr...