non-immigration status change

eliot · Post by **eliot** » Fri Mar 25, 2011 11:11 am

In 2010, I worked several months in US as a TN worker, and then went back to Canada. Does it mean that I have changed my nonimmigrant status? When filling 1040NR, should I answer Yes to the following question:

Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status?

Thanks in advance.

nelsona · Post by **nelsona** » Fri Mar 25, 2011 12:30 pm

The answer is no, TN was your only US status.

but the bigger question is whether you should be filing 1040NR or 1040. Unless you kept living in canada, if you met SPT during year, you should file either 1040 or combination 1040 and 1040NR.

eliot · Post by **eliot** » Fri Mar 25, 2011 12:57 pm

Hi nelsona,

Thank you for your reply.

I have gone back to Canada. My family and I live in Canada now. My family never leave Canada and we have a permant home here. I worked less than 183 days in US in 2010, but I still meet SPT because of previous year's days.

In my case, can I just fill 1040NR plus 8833?

Thanks

nelsona · Post by **nelsona** » Fri Mar 25, 2011 2:30 pm

Because you were were not in US for 183 days in 2010, you should file 1040NR and 8840 Closer connection. That is the form for exactly this situation. You do not need 8833.

You would only file 8833 to state that although you were in US more than 183 days, you were still Cdn resident by treaty.

Because 1040NR has an unfavourable taxrate, you are allowed to file an Article XXV(3) return, if it ends up that 1040NR would mean higher tax that what you owe i ncanada after all the credits.

eliot · Post by **eliot** » Fri Mar 25, 2011 3:12 pm

I didn't work for a while after I went back to Canada. So in 2010, my main employment place was in US. Does that mean that my tax home (needs to be filled in 8840) was US and prevent me to claim has a closer connection with Canada?

Thanks

nelsona · Post by **nelsona** » Fri Mar 25, 2011 4:26 pm

No, your tax home remained canada, by treaty.

eliot · Post by **eliot** » Wed Mar 30, 2011 12:59 am

Thank you, nelsona.

One more question. For the interest from the US bank saving account, should it be reported as Tax-exempt interest, or it doesn't need to be reported since it's not the US source income.