I began work in the US with the US Government in mid Nov 2015 with a three year TN visa. Job is for a three year period, but potentially renewable. I rent a US apartment, have a US driver's licence, and have a US SSN. However, I own a house in Canada, have a Canadian bank accounts and RRSPs, receive a Canadian military pension, and currently fully intend to return to Canada after the three year period.
For 2015, would I be considered a Canadian resident for tax purposes, and file a US 1040NR on just my US income? Or would I be a dual US/Canada resident for tax purposes? If I file Canadian income tax with a departure date of Nov 2015 (severing my ties to Canada), would that hurt my chances of renewing my TN visa at a later date if I decide to stay a bit longer than currently planned?
Lastly, I had been in the US for part of 2015 as Canadian military on a NATO 2 visa. Does that time count towards the US substantial presence test for 2015?
Any advice would be greatly appreciated. thanks.
TN Visa mid November, Canada or US tax residency
Moderator: Mark T Serbinski CA CPA