I got two TN in 2005 , Question about my resident status ?

[Mark T Serbinski CA CPA]

Assuming you entered the U.S. in 2004 and renewed your TN in 2005, you file in the U.S. as a resident.

For Canada, you must separately determine when and if you actually departed from Canada for tax purposes. You could look at the following link to determine how you fit in...

http://www.serbinski.com/CdnInUS/Work_I ... dence.html

If you departed from Canada, you would have filed your return in the year of departure, showing the departure date, prorating personal credits, and declaring deemed dispositions of capital property.