Canadian returning to Canada from US mid year how do I File?

[DarkAJ]

I lived and worked in the US on a TN then H1B for 7 years, returned to Canada Mid 2011 (May 31 departure (US) / return (CA)). I have a couple of Questions:

1) I need to file a US return. Since I was only present for 152 days do I need to claim any of my Canadian income? Or just up to departure date.

2) For the Canadian return I do I only report the Income from my arrival back to Canada? I did server ties with Canada when I moved to the US.

3) I am partner in a US Company/LLC and receive quarterly distribution and guaranteed payments. I receive a schedule K for this.
How do I report this income on my returns this year? Going forward will I need to continue to file a US return or just claim it in on my Canadian return?

Thanks in advance.

[nelsona]

1) The number of days you were in US last year is immaterial: you were resident at the beginning of the year, so are considered resident for the year, or until you establish residence elsewhere.

SO, at a minimum you need to file a partial 1040; you are likley better off filing a full year 1040.

2) For canada, you are a newcomer, and should fiel a return for your province, with an arrival date, follwing the rules in the newcomer guide for deemed acquisition, etc. Only your Cdn income and world income from after your arrived need be reported.

[DarkAJ]

So what is a partial 1040 vs Full 1040?

[nelsona]

You can read about dual-status 1040 at your leisure at IRS.gov. You can look at IRS Pub 519, for example.

As I said, you are better off filing a full year 1040.