US Canadian Dual Citizen reporting Canadian EI income

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mbert
Posts: 15
Joined: Thu Mar 08, 2018 10:05 pm

US Canadian Dual Citizen reporting Canadian EI income

Post by mbert »

I am a US/Canadian dual citizen and received Canadian EI income in 2017 while living in Canada. I was wondering how I would go about reporting this on a 1040. From looking around at similar threads

viewtopic.php?t=7414
viewtopic.php?t=9343
viewtopic.php?t=11509

my understanding is that this should be reported as Unemployment compensation on line 19, and appropriate tax credits should be claimed on Form 1116. However, this seems somewhat contradictory to what I am reading from the IRS https://www.irs.gov/individuals/employe ... mpensation

[quote]
Unemployment compensation generally includes any amounts received under the unemployment compensation laws of the United States [b]or of a state[/b]. It includes state unemployment insurance benefits and benefits paid to you by a state or the District of Columbia from the Federal Unemployment Trust Fund. It also includes railroad unemployment compensation benefits, but not worker's compensation.
[/quote]
[i]emphasis mine[/i]

Possibly my confusion stems from my interpretation of state, which I'm assuming here refers to a U.S. state and not a state in the generic sovereign sense. Any clarification on this would be much appreciated.

[u]Addendum[/u]
I don't believe this is relevant but during 2018 I relocated and am now a resident of the U.S.
nelsona
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Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

Your source also said "Any unemployment compensation received must be included in your income."Foreign income has to be allocated *somewhere*, line 19 is the best place.

When IRS says "generally" that means they aren't giving every single type of worldwide income that might go on that line.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
mbert
Posts: 15
Joined: Thu Mar 08, 2018 10:05 pm

Post by mbert »

Great, thanks for the clarification nelsona!
baxygi
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Joined: Thu Dec 03, 2020 5:10 am

Re: US Canadian Dual Citizen reporting Canadian EI income

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