First Year choice declaration

sergey · Post by **sergey** » Wed Mar 14, 2007 8:19 pm

We moved to US from Canada in 2006. We have Green Cards. We want to be treated as a full year residents. I have 2 questions:

1) Does anybody have the example of the declaration we have to attach to our tax return ? Any IRS form for it ?

2) What about state (NJ) tax return ? Are we also considered as full year residents of the state ? If yes, do we need any declaration ?

nelsona · Post by **nelsona** » Wed Mar 14, 2007 9:22 pm

You simply file a 1040, reporting world income. no need for special form.

check with your state. most only tax income earne while residing in state.

sergey · Post by **sergey** » Thu Mar 15, 2007 9:39 pm

Page 9 of Pub 519 says the declaration should be attached to the tax return.

nelsona · Post by **nelsona** » Thu Mar 15, 2007 9:50 pm

Many of the provisions of 519 are not required for Cdns, because of the treaty.

sergey · Post by **sergey** » Fri Mar 16, 2007 9:03 am

Do I need to indicate somehow that I am applying the treaty and therefore do not include the declaration ?

nelsona · Post by **nelsona** » Fri Mar 16, 2007 9:42 am

Its really up to you. If you want to attach a statement, go ahead. The format it in Pub 519.

The IRS will laways be happy with a joint 1040, regardless of hwre you live, it is to their benefit.