Filing as a US Non resident and Canadian Partial Resident

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
quencheu96
Posts: 1
Joined: Tue Feb 18, 2020 5:43 pm

Filing as a US Non resident and Canadian Partial Resident

Post by quencheu96 »

I moved to the US in Sept 2019. For filing taxes, I was wondering if it was possible to file the 1040NR for my US taxes. But on my Canadian T1, I'd file for partial residency by using that box to indicate that I stopped becoming a resident since Sept 2019. I was wondering if there would be any issues with this since I realize that would technically mean that I wouldn't be a tax resident of US or Canada for the time period after September.
nelsona
Posts: 18358
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Re: Filing as a US Non resident and Canadian Partial Resident

Post by nelsona »

This is fine. You are allowed to file 1040NR because you did not meet residency in US and you are definitely an emigrant from Canada. Not a problem.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
nenad1002
Posts: 1
Joined: Wed Mar 04, 2020 1:38 am

Re: Filing as a US Non resident and Canadian Partial Resident

Post by nenad1002 »

@nelsona, how is this possible? Isn't in this situation he/she Canadian tax resident for the whole year?

CRA:
When you leave Canada to settle in another country, you usually become a non-resident for income tax purposes on the latest of:

the date you leave Canada
the date your spouse or common-law partner and/or dependants leave Canada
the date you become a resident of the country you settle in

If in the last sentence they mean resident for tax purposes, then that date for him/her is in 1/1/2020.

Or am I missing something?

Does this mean he/she can also file first year choice in November, and then be the US NR for the part of the year, the US resident for the part of a year (extension probably needed for this), and be Canadian resident for part year?
nelsona
Posts: 18358
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Re: Filing as a US Non resident and Canadian Partial Resident

Post by nelsona »

Yes, you are missing something, that he person left Canada, and is an emigrant with a departure date. No need to over complicate.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
Post Reply