Canadian PR with husband working in US on H1B

summer2007 · Post by **summer2007** » Mon Feb 25, 2013 1:58 am

Hi everyone,
My husband and I are Canadian PR. Neither of us are citizens of US nor Canada. We landed Canada in May 2010. We had lived in US for several years on F1 and H1B before moved to Canada. In Oct. 2012 my husband moved back to US to work for a new job on H1B and his employer is starting his GC application in 2013.
Both of us have income in Canada in 2012, and we have a daughter living with me in Canada. We plan move back to US to join my husband once my husbandâ€™s GC got approved (not sure how long it takes).
For 2012, should my husband include his US income when file his Canadian tax return? Is this his leaving Canada tax return? As for US tax return can he file MFJ to include me and our daughter (US citizen) in his 1040?

Thank You!

nelsona · Post by **nelsona** » Mon Feb 25, 2013 7:29 am

For 2012, he should likely only file 1040NR, since he has not met SPT. He can include both of you as dependants.
But he can elect to file full year MFJ if that would lower his US taxrate. he would exempt his and your Cdn wages.

summer2007 · Post by **summer2007** » Mon Feb 25, 2013 11:06 am

Thank you nelsona! More questions to ask here:
1. For US 2012 tax return, in order to file full year MFJ, he need elect to be a US resident for tax purpose and file form 1040, right? I remember a US resident has to report worldwide income in their tax return. Can he still exempt his and my Cdn wages?
2. For Canada 2012 tax return, should he include his US income when file his Canadian tax return? Should he mention that this is his leaving Canada tax return?

Thank you!

nelsona · Post by **nelsona** » Mon Feb 25, 2013 1:14 pm

1. I already answered this.
2. He has left canada, and thus should file a departure return, with a departure date, and no US income from after that date.