1040 or 1040NR in Year of Expatriation?

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Stevecanada
Posts: 24
Joined: Sun Mar 30, 2014 4:21 pm
Location: Canada

1040 or 1040NR in Year of Expatriation?

Post by Stevecanada »

I was a US / Canadian dual citizen, and a long time resident of Canada until May, 2019, when I gave up my US Citizenship (expatriated at a US consulate). I have not had any financial ties to the US for many decades.

I see a number of websites that suggest filing as a "Dual Status" in the year of expatriation - that is, they suggest filing Form 1040 for the first part of the year (up to the date of expatriation) and Form 1040NR for the second half of the year (after expatriation). However, IRS Publication 519 (Chapter 6) states "Dual status does not refer to your citizenship; it refers only to your resident status in the United States". Since I was not a resident of the US for any part of 2019, it doesn't appear that the "Dual Status" would apply to my situation. Any thoughts on what forms (1040, 1040NR, or both) I should file for 2019? Any help would be greatly appreciated.
nelsona
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Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Re: 1040 or 1040NR in Year of Expatriation?

Post by nelsona »

You were dual status, as a US citizen is considered resident for this purpose, which you were for the first part of the year.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
Stevecanada
Posts: 24
Joined: Sun Mar 30, 2014 4:21 pm
Location: Canada

Re: 1040 or 1040NR in Year of Expatriation?

Post by Stevecanada »

Thank you for your response - it's very helpful. I can't understand why the IRS wouldn't have at least a sentence or two of guidance somewhere in one of their publications to cover someone in my situation. Frustrating!
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