Resident of Canada Student in US

[JGCA]

Nelsona

I woud like your take on a situtation that has come up

Student leaves Canada in August 2010 for US on Doctorate PHD studies files a Departure return in Canada stating left in Aug 10 with CND tuition and employment income until Aug 10. In US filed a 1040NR with US employment income and Scholarship income also file statereturn as part yr resident.

In 2011 gets married her spouse a CND joins her in US he only attends school in US since his arrival in Sept 11. Both are on F visas.

Question

Given she is a student she is considered a resident of Canada , eventhough shes gone since Aug 10, but she filed a departure return in 2010 so when I file her 2011 Canadian return I will have to file as a factual resident based on the province of her spouse or do I file her as Deemed resident with only fed surtax if she has any CND income or not.

Also her spouse I will file his based on province he resided in before he came to US and if so the wife goes with his.

For US purposes she will file a 1040NR since they are deemed non residents of US. Spouse has no income or scholarship in US only wife.


Also do I go back and change her 2010 pers CND return and file as is never left Canada no departure date since she is deemed CND resident due to her F visa status.

Thanks

[nelsona]

He is NOT a US tax resident, because of F status, so CANNOT file departure return for 2010, or 2011.

She is a resident of the province she has most ties in.

You need to undo both of their departure returns.

[nelsona]

i meant her return.

[JGCA]

Ok thanks, I have to see what province they have more ties to since thay both now study full time in US and came from diff provinces, at least QC is not in the picture they have there own rules. I will amend teh prevoius accountants deparure 2010 return and file CND returns for both as resident with wold wide income etc, thanks