US Filing - Claimed US citizenship in 2010; then moved to US

[americancanadian]

Hello, I have an unusual tax situation; ill go over it in a timeline:

Date of birth (1982) - Jan 1 2010
Canadian citizen, living in Canada (no US citizen claim / recognition)

Jan 1 - Mar 31 2010:
Work for university in Canada, earned $15000, file Canadian taxes
claiming non-residency as of June 9 2010

Mid April 2010:
Apply for & receive US citizenship by birth (US mother), get US passport

June 9 2010:
Move to USA (ann arbor, MI) as a US citizen

June 15 - Dec 31 2010:
Work for GM in Michigan

My question is how should I file?
A US citizen and no foreign income, who moved here June 9 ?
A US citizen with foreign income?
A dual status citizen, who can claim the personal deduction ($5700) ?
A dual status alien, who cannot claim the personal deduction ($5700) ?

The issue is that i was not a US citizen who had foreign income as I was not a US citizen at the time, nor was I a dual status alien as I moved to the US as a US citizen.

I have done a lot of reading on the IRS websites/publications the internet, but have not found anything that discusses my situation.

If I dont learn anything soon, Im just going to take a guess and see what happens :-) Thanks for your help,

[nelsona]

Simple: File as full year 1040, reporting all world income, and exempting any pre-arrival income with form 2555, and claim Cdn tax on any other foreign income as a credit using form 1116.

[nelsona]

Hopefully, IRS will not request previous tax returns, since, whether you 'claimed' it or not, you were US citizen, subject to US taxation.

[americancanadian]

Thanks for the info,

Unfortunetly the excluded income still seems to be used to boost my tax rate, and therefore tax owing, on my US income....

that's pretty weak, and strikes me as a little unfair

[nelsona]

If you are using software, 2555 should work properly.

You are below the exclusion limit, so it should change nothing on your US income. be sure that your Cdn wages are indeed being excluded.