Serbinski Accounting Firms

Paid ~4200 in US tax net of refund. Did not claim any in Canada as I had ample tuition and textbook credits to reduce my tax payable to 0.

So I went back and checked - fortunately, my preparer did include my worldwide income on my cdn return. My question remains: In 2012 I was F-1 in the US the whole year. I had cdn income <$1000, and US income ~$35k from a summer internship. Wouldn't it likely make sense to file as a US resident for ...

I filed cdn returns but only for small cdn source income...I see now this is a problem

I was attending college in the US - my cdn income was de minimus

Interesting. Does this treaty right supersede the F-1 "exempted persons" designation such that I could have filed as a resident for 2012 in which I was F-1 the whole year?

So what you are saying is that dual status filing is an option, if for example I had non-US income from before I arrived in the US that I wanted to exclude, but not a requirement? This certainly isn't made clear in any of the IRS material I've read.

Thanks for your help.

I am in the opposite situation as the original post - I was an F-1 student for the first half of the year, TN for the second half. Sounds like I will be dual-status for 2013 (I meet the substantial presence test while in TN).

My question: I have NO US income while on F-1, only on TN. Do I still ...