Canadian on a TN mid-year

seattleChick · Post by **seattleChick** » Thu Apr 13, 2006 11:35 pm

Hi,

I am a Canadian citizen who moved to the US at the end of July. Prior to that, I finished my education Jan-Apr. I made no income in Canada, save for some minor capitol gains from a mutual fund. THe account doing my taxes thinks that I can file for a full 1040 "under the treaty" and file a departure return in Canada. Also, he is claiming my tuition credits on the 1040. Is this correct? I do not yet meet the 183 day test in the US , for another 20 days or so.

Also, this page claims the same thing. Any Canadian can file a 1040.
http://www.grasmick.com/board/?topic=topic2&msg=9560

Much appreciated

worryfreeinvestor · Post by **worryfreeinvestor** » Sun Apr 16, 2006 2:53 pm

I don't think you have that choice for 2005, unless you also lived enough days in the US in 2003 & 2004 to make the days add up to 183 minimum. Unless you're married, I don't see a possible advantage either. My unprofessional recommendation is to just file a 1040NR. It is so much easier!

nelsona · Post by **nelsona** » Mon Apr 17, 2006 7:28 am

As a cdn citizen you are entitled to file a full year 1040, and get the standard deduction for singles.

Do not file a 1040NR. file 1040, report all your income from 2005, and include an 8833 statement which invokes treaty article XXV.

You lkikely have no CDn taxes, so you don't have to worry about any foreign tax credits.

It is a stretch to claim tuition expenses that arose before 2005, but i'll leave that to your accountant.