"pursuant to Section 301:9100-2"

[ububba]

We are dual citizens living in Canada for many years. And, we have for years been putting this quoted statement at the top of our 1040s. We were told at a tax seminar that this is no longer appropriate. Does anyone know anything about this? We were told we have to do something else, but have lost our notes.

[nelsona]

That section of the code relates to automatic extensions in order to make something "timely" even when filed late.

I don't know under what circumstances you were requesting an extension, but apparently this need has now passed.

[ububba]

The person who told us this was a tax accountant who did taxes in both countries. And, no, we were not asking for an extention. He said it had to do with delaying the taxes on our RRSPs.

[nelsona]

It likley had to do with making a TIMELY election to defer taxation.

In any event, the method for making this election is coverexd in Form 8891.

[ububba]

Ok, so the question is whether I say yes to 6a and then state how long I have been doing the pursuant thing on 6b. Right?

[nelsona]

Unless you have explicitly used Rev Proc 2002-23 in a previous year, the answer is that you never made the election yet.

The "pursuant" wording you were using was NOT an election, it was merely saying that whatever election you were making was to be considered timely.

I suspect that whatever advice you were getting in teh past was woefully inaccurate, given that you have never reported using 8891 which has been around for 6 years.