This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.
Can a single Cdn resident working in the US file his US tax return under Article XXV Paragraph (1) of the Treaty in order to take advantage of the standard deduction or to itemize. Would they use a 1040NR with a pro-forma 1040 statement or are they allowed to file a straight 1040.
Yes, but you would not use pro forma 1040. You MUST use 1040 directly. Pro forma 104 is only for MFJ Cdn residents.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best