First year US tax on work visa - need to include Canadian income before moving to US?

[sedona]

In the Tax for the first year in the US, do I need to include income in Canada before moving to US and becoming a US resident?
Moved mid year to the US on a work visa. Based on 183 days test, I was a US resident. However, I had employment income in Canada during the months before moving to the US. Do I need to include the income in Canada?

If yes, I am already taxed on this income in Canada; How do I prevent double taxation in this case. If no, can you provide reference or any online documentation/link supporting that?

[nelsona]

You have a choice on how to file the first year:
1. You can ELECT to file full year 1040, reporting ALL world income, This is usually done by couples, to take advantage of joint filing rules and rates, which are not available unless you file full year 1040. To avoid/reduce taxation on your pre-arrival income you can either exclude the wages by 2555 and/or take credit for the foreign tax paid on the foreign income.


2. You can file a dual status return (1040NR for first part, which would typically have no US income, and 1040 for post-arrival, in which you report all income received after your residency starting date.
You cannot take standard deduct\\ion when filing dual status, which is now a great disadvantage, and if married, cannot use the joint rates.

The options are explained in IRS Pub 519.