1040 for whole year (otherwise dual-status), Article XXV?

stewartho · Post by **stewartho** » Sat Jan 07, 2017 6:53 pm

EDIT: "And thanks to testone for revisiting my question of filing Form 8833"

testone · Post by **testone** » Sat Jan 07, 2017 9:54 pm

"Testone, are you of the opinion that the IRS would not share my treaty position (XXV) to claim the standard deduction and file 1040 for the year?"

Yes. I dont think the treaty allows you to file a normal 1040 for the year.

nelsona · Post by **nelsona** » Sun Jan 08, 2017 11:42 am

Please reread the the first 2 articles in XXV, and ak your self "How would I file if I were a US citizem and had been in exactly the same circumstances as I am right now.?
What extra burden/restyriction is being placed on me by being a non-resident, that I would not face as a US citizen?".

Then ask yourself if the non-discrimination clause doesn't prevent a Cdn from being discriminated vs. an American, then why is it in the treaty?

I would also point out that there are 100's of Cdn living in Canada, who had US-born children, who were filing 1040s every year to claim the child tax credit, and not 1 has come here or anywhere else saying that their 1040 had been denied.

And note that what you originally were wanting to do is not permitted for US citizens either, that is why it was mentioned in that article you quoted.

testone · Post by **testone** » Sun Jan 08, 2017 4:31 pm

Sorry, I don't subscribe to the rule that everyone is doing it so it must be okay.

nelsona · Post by **nelsona** » Sun Jan 08, 2017 7:17 pm

Then you might subscribe to what is done "in practice".

In any event, I wasn't offering a subscription.

nelsona · Post by **nelsona** » Sun Jan 08, 2017 7:24 pm

I would be curious to see any written proof to back up your assertion that "some advisors would disagree with nelsona's advice that a joint return can be filed for nonresidents under the treaty".

I'd gladly read even one.