do I have to file US tax return?

[nolongerinusa]

My situation is somewhat complicated.

My spouse and I are both Canadian citizens, and have a home in Canada which we rented out. He is in the USA on TN status. I had TD status.

We separated in June 2010, and I returned to Canada, re-establishing my residency here. He is still living and working in the USA.

I have already filed my Canadian tax return based on the rental income from our house rental (two seperate returns - one for the period in which I was not resident in Canada, and one regular return).

The question I have is this: do I have to file a tax return in the USA for the period in which I resided there? My share of the rental income for the entire year was around $2k. I was resident in the USA for 180 days. I have been resident in Canada for 185 days.

My ex wants me to file jointly with him since it will save him on tax he owes, but my understanding is that it will leave me liable for any money he owes if we file jointly (my understanding is that we can file jointly so long as there is no divorce decree, so the IRS still considers us married).

Normally, I would ask the accountant my ex and I used, but I don't entirely trust him since there is a conflict of interests here. Also, from everything I've found out about the rules for separated couples and US filing status, he doesn't know what he's talking about. He said that since we have a notarized separation agreement, we can't file jointly, which I've since found out is not true.

Thanks.

[nelsona]

You must file in US for the part of the year you were resident there. the number of days you were present does not matter. You have the choice, if it benefits you, to file full year, either jointly or separately.

If you file full year, you need to report all your income for the year, even that earned after arrival in Canada. You (or both of you) would then enjoy the ability to use standard deduction rather than itemizing, and in the case of joint return ,likely a lower taxrate.


Since he is an employee subject to withholding tax, I would not be too concerned that he owes money. Of course, yo uwould only sign a completed joint return, so you would know what money is owed.

Any accountant can do such a simple joint return.