Hey, you made it!
You are dual status. But you also have the right to be considered full-year resident, so long as you report ALL your 2007 income, from all sources.
Most first-year US residents do their taxes in both ways to see which is better. You can exclude by form 25455 your Cdn wages (only your Cdn wages), or you can use form 1116 to get credit for the tax you paid in canada.
Be warned that you 2007 tax returns will be very difficult, and cannot be done simply withe the software (although you should use it as far as it can).
Non-resident alien
Moderator: Mark T Serbinski CA CPA
Thanks, Nelsona
I can't find any infomation in the publication 519 that I have the right to be considered full-year resident if I report all my income.
I found only this clause.
Quote:
Choosing Resident Alien Status
If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.
*
You were a nonresident alien at the beginning of the year.
*
You are a resident alien or U.S. citizen at the end of the year.
*
You are married to a U.S. citizen or resident alien at the end of the year.
*
Your spouse joins you in making the choice.
This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.
Note.
If you are single at the end of the year, you cannot make this choice.
If you make this choice, the following rules apply.
*
You and your spouse are treated as U.S. residents for the entire year for income tax purposes.
*
You and your spouse are taxed on worldwide income.
*
You and your spouse must file a joint return for the year of the choice.
*
Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried.
*
The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.
Note.
A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U.S. citizen or resident. See Nonresident Spouse Treated as a Resident, later. If you previously made that choice and it is still in effect, you do not need to make the choice explained here.
Making the choice. You should attach a statement signed by both spouses to your joint return for the year of the choice. The statement must contain the following information.
*
A declaration that you both qualify to make the choice and that you choose to be treated as U.S. residents for the entire tax year.
*
The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse.)
You generally make this choice when you file your joint return. However, you also can make the choice by filing Form 1040X, Amended U.S. Individual Income Tax Return. Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended†across the top of the corrected return. If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice.
You generally must file the amended joint return within 3 years from the date you filed your original U.S. income tax return or 2 years from the date you paid your income tax for that year, whichever is later.
I can't find any infomation in the publication 519 that I have the right to be considered full-year resident if I report all my income.
I found only this clause.
Quote:
Choosing Resident Alien Status
If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.
*
You were a nonresident alien at the beginning of the year.
*
You are a resident alien or U.S. citizen at the end of the year.
*
You are married to a U.S. citizen or resident alien at the end of the year.
*
Your spouse joins you in making the choice.
This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.
Note.
If you are single at the end of the year, you cannot make this choice.
If you make this choice, the following rules apply.
*
You and your spouse are treated as U.S. residents for the entire year for income tax purposes.
*
You and your spouse are taxed on worldwide income.
*
You and your spouse must file a joint return for the year of the choice.
*
Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried.
*
The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.
Note.
A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U.S. citizen or resident. See Nonresident Spouse Treated as a Resident, later. If you previously made that choice and it is still in effect, you do not need to make the choice explained here.
Making the choice. You should attach a statement signed by both spouses to your joint return for the year of the choice. The statement must contain the following information.
*
A declaration that you both qualify to make the choice and that you choose to be treated as U.S. residents for the entire tax year.
*
The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse.)
You generally make this choice when you file your joint return. However, you also can make the choice by filing Form 1040X, Amended U.S. Individual Income Tax Return. Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended†across the top of the corrected return. If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice.
You generally must file the amended joint return within 3 years from the date you filed your original U.S. income tax return or 2 years from the date you paid your income tax for that year, whichever is later.