Canada -> USA commuter COVID

[sjantzi]

I need to claim back all the tax that was withheld by my USA employer. After reading this forum I believe I need to do the following:

1040NR:
1. Line 1a with income earned while present in USA (0 days for me in 2020)
2. Line 1c with the income I earned while present in Canada

Schedule OI to claim treat position Article XV(1)
- Do I only need to fill in section L?
- I'm unclear if I need to state that I was not present in the USA at all

Any guidance on how to fill out Schedule OI would be appreciated

[elgoog]

If you were a commuter, you need not claim back the tax. Check out the recently posted VII. Supplemental Guidance > C. Cross-border employment income > (ii) Canadian Resident Employees. You would then claim this as foreign tax credit on your Canadian return.

If you were not a commuter or want to claim back the tax, I would fill out Section L just for clarity. You can do line 1a and 1c as you mentioned and then in Schedule OI use

ARTICLE XV (Dependent Personal Services) > Paragraph 1