FTC in 1040NR

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SergeP
Posts: 73
Joined: Mon Mar 09, 2009 10:38 pm
Location: hawaii

FTC in 1040NR

Post by SergeP »

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.
Thanks.
Serge
nelsona
Posts: 18311
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

Foreign tax is never creditable on US source income, regardless of which form you file
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
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