TN Visa and US taxes

[MNT]

I know this topic has been brought up numerous times, but please trust me when I say I've done my research, and just want some clarification.

Quick facts:
- Full time student in Canada until about 2 months ago, no Canadian income in 2012
- Entered US on Oct 28 2012 on 3 year TN
- Intend to work for at least the duration of current TN if not longer

Obviously I'll be a nonresident alien (NRA) for 2012. My first question is: should I declare NRA on my W-4? After reading up on IRS publications it seems that if anything, NRA are subject to less tax withholding. My only concern about not declaring NRA is that when it comes time to file taxes, the IRS may question why I'm filing a 1040NR if I didn't declare NRA on my W-4.

The complicated part: for 2013 I'll be a dual status alien, but since I'm on my first job and had no regular income in Canada in 2012, I'm very much inclined to file 1040 as a "normal" resident alien and not bother with the dual status for tax year 2013.

If I understood publication 519 correctly, this is possible by the so-called "First-Year Choice", only issue is that I'd have to wait until I've passed the substantial presence test (sometime after April 15 2013), so I'd need to file Form 4868 in the meantime. And after making this choice, I'd be considered a resident starting from the day I entered the US (Oct 28 2012). At least this is my comprehension from here: http://www.irs.gov/publications/p519/ch ... 1000222164 (search First-Year choice and the example of Juan DaSilva)

So if I invoke first year choice, then even for 2012 I'll be considered a resident with a residency date starting Oct 28 2012, so I shouldn't declare NRA on my W-4.

So I guess whether I declare NRA on my W-4 ultimately rests on whether I want to make the first-year choice?

[nelsona]

I would not worry about W-4. This is an estimate of withholding and has no bearing on your tax return. Just declare yourself single. Actaully Non-residents are subject tp HIGHER withholding.
You will be dual status for 2012. I would even suggest You should elect (you have the right) to file a full year 1040 for 2012. This is by treaty.

For 2013 you will be full resident. You moved in October 20102, how can you be dual in 2013. Don't over think this.

Little in 519 applies to Cdns, because of treaty. treat yourself like you were an amereican all year for US tax purposes.

For canada file a departure returm , following the emigrants guide, even if you have no income.

Again, jsut choose single on your W-4. It really does't matter.