FTC in 1040NR

This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.

Moderator: Mark T Serbinski CA CPA

Post Reply
Posts: 33
Joined: Mon Mar 09, 2009 10:38 pm
Location: hawaii

FTC in 1040NR

Post by SergeP » Tue Jan 17, 2017 12:15 pm

USC is living in Canada with a Canadian spouse (he returned his GC when we moved back to Canada from US).
For the last 2 years in Canada we were filing MFJ to US.
The only our income from US is 403 retirement annuity. This 403 was funded when we lived and worked in US.
This year my spouse is going to file individual 1040NR mostly because of his TFSA and simpler filing ( I will file 1040 of course). Is it correct that he can not claim FTC on 1040NR for this type of income? Basically this is pension earned when working in US when our income was effectively connected with a US trade or business.

Posts: 16184
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona » Tue Jan 17, 2017 10:02 pm

Foreign tax is never creditable on US source income, regardless of which form you file
Nelsona Non grata. Non pro. Search previous posts. Happy Browsing :D

Post Reply