TN worker with family in Canada

eliot · Post by **eliot** » Wed Mar 17, 2010 10:59 pm

I have a TN visa and work in US for more than 183 days in 2009. My wife lives in Canada and has a full time jobs. We also own a house in Canada. Can I still use 1040NR for my tax return? If so, do I need to fill 8840 or 8833?

Thanks

nelsona · Post by **nelsona** » Thu Mar 18, 2010 6:17 am

Yes, by filing 8833 claiming treaty residence in canada. 8840 applies only if you were in US for LESS than 183 days, but still met SPT because of pervious years' days.

eliot · Post by **eliot** » Mon Mar 22, 2010 9:32 am

Thank you, nelsona.

My income in the US was in 3 forms: (1) Form W-2, Wage; (2) Form 1099-G, State Income Tax Refunds, about $40; (3)bank interest, a couple of dollars. Do I need to fill 8833 for each of them?

Thanks again

nelsona · Post by **nelsona** » Mon Mar 22, 2010 10:17 am

You file a 1040NR and reporting your US source income (except interest). 8833 is filed to tell them why you are filing 1040NR. That's it.

eliot · Post by **eliot** » Wed Mar 24, 2010 12:49 pm

Thank you, nelsona.

Some more questions:

If my us source income is less than $10,000, do I still need to fill 8833?

In the form 8833,
(1)Line 2 (List the Internal Revenue provision(s) overruled or modified by the treaty-based return position), don't know how to fill it, or can I leave it blank?
(2)Line 3 (Name and address in the United States of the payor of the incomee), is this irrelevant to my case, or I should put my employer's name here?

eliot · Post by **eliot** » Wed Mar 24, 2010 12:58 pm

Sorry, in above message, I mean the income is less than $100,000.

nelsona · Post by **nelsona** » Wed Mar 24, 2010 3:15 pm

Your 8833 should only refer to the Residency Article of thetreaty, and that you are asserting this as the reason to file 1040NR.

There is probably a space on the 1040NR to make this claim, but an 8833 is clearer.