Tax residency for first year in USA

[kylewkemp]

Hi I moved to California on a TN visa from Canada last year (2014) and am having trouble trying to determine what i should do for taxes. I was wondering if anyone could offer some advice.

I entered the US on January 27th and started work beginning of February 2014. When I file for taxes do I have to claim dual status or can I somehow claim full year resident-alien status? In that case would I report income for January in Canada in the US return?

I did not make much in the month of January in Canada as I was working part time finishing some work on my graduate degree thesis. It would therefore be more beneficial to claim resident-alien status to be eligible for the standard deduction even if that means paying taxes on income in Canada.

Additionally I am not sure what to do in my Canada filings. Since moving I only have secondary residency ties to Canada through the following:

1) Bank Accounts $1600 CAN
2) Tax Free Savins Account $3500 CAN
3) Mutual Funds $2000 CAN
4) Valid Manitoba License for 2014 but not used in California

[nelsona]

You are a US tax resident since january.
You file a departure return for canada and a full-year 1040 for US, reporting world income.
Your situation is basic and you should read some of the 100's of posts that cover this.
Unfortunately, you are coming here a little late after your move. You would have been told to close your TFSA in 2014 and your Cdn brokerage account, as these are of no use in US. You will have extra paperwork on your 1040 because of this.

Read the forum and the CRA emigrtnts guide before posting any more questions please.