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Nelsona, thank you very much for the quick reply.

Would you, please, confirm that I got this right:
- I had my OH state overpayment for 2013 (approx. USD2900) carried over to 2014 tax liability. Later in the 2014, anticipating the same activity and income level as in previous years, I made another ...

Any advice on my above would be greatly appreciated.
I played scenarios in Taxact, but it seems that:
1. I cannot manually reduce the state tax from what paid to what is due, as the field relates to my state tax return (refund due)
2. Adding the state overpayment (calculated refund) to my income on ...

[quote="issp"]I am independent consultant, citizen and resident of Canada, who has been conducting business in various states in US during last 8 years on a TN1, travelling back home weekly. Husband is resident and employed in Canada, I maintain close ties with Canada. Between 2007 and 2013 I spent between 150-300 days annually in US, on 2014 about 50 days (Ohio)
In the past I used professional tax services, but with business significantly down in 2014, I am trying to cut tax preparer fees. I am using Taxact for Federal and State returns, and TurboTax for Canada taxes (currently reviewing my T1 before filling).
1. Anticipating a higher income in 2014, I overestimated both, federal and state taxes.
So, I assume that consequently the Itemized deduction (field 38 in section Tax and Credits of 1040NR) are inflated as they are based on Taxes You Paid (field 1 in Schedule A of 1040NR), in my case by approx. USD 3,000 overpayment of state tax. This would further lead to an understatement of Taxable Income and of Total Federal Tax for 2014. Is this correct ? If yes, is it ok or what should I to fix it?

2. So, I had very little income and only approx 50 days spent in US in 2014, no US income so far in 2015. I am still working on acquiring new US customers and contracts, however, I don’t anticipate getting any work for 2015, not sure about 2016. Is there anything that I need to do regarding a potential “departureâ€￾ year from US, considering that I was always a NR, and kept ties to Canada.[/quote]

I missed mentioning on #1 above:: I did not receive a 1099G from OH state for my overpayment in 2013, so I am not sure whether to include the overpayment in my 2014 income and deduct the 2013 state taxes paid (including the overpayment), or to report only my 1099-MISC income, in which case should I deduct the 2013 state taxes as paid or as calculated in my 2013 return.

Any help would be greatly appreciated.

I am independent consultant, citizen and resident of Canada, who has been conducting business in various states in US during last 8 years on a TN1, travelling back home weekly. Husband is resident and employed in Canada, I maintain close ties with Canada. Between 2007 and 2013 I spent between 150-300 days annually in US, on 2014 about 50 days (Ohio)
In the past I used professional tax services, but with business significantly down in 2014, I am trying to cut tax preparer fees. I am using Taxact for Federal and State returns, and TurboTax for Canada taxes (currently reviewing my T1 before filling).
1. Anticipating a higher income in 2014, I overestimated both, federal and state taxes.
So, I assume that consequently the Itemized deduction (field 38 in section Tax and Credits of 1040NR) are inflated as they are based on Taxes You Paid (field 1 in Schedule A of 1040NR), in my case by approx. USD 3,000 overpayment of state tax. This would further lead to an understatement of Taxable Income and of Total Federal Tax for 2014. Is this correct ? If yes, is it ok or what should I to fix it?

2. So, I had very little income and only approx 50 days spent in US in 2014, no US income so far in 2015. I am still working on acquiring new US customers and contracts, however, I don’t anticipate getting any work for 2015, not sure about 2016. Is there anything that I need to do regarding a potential “departureâ€￾ year from US, considering that I was always a NR, and kept ties to Canada.