J-1 visa holder, single Canadian citizen, 2011 work in U.S. for 8 months(internship) has W-2 income but didn't pay Social security tax and medicare tax due to exchange visitor status.
Can he file 1040 return to report world income then claim 2011 Canadian tuition fee shown on 2202A or standard deduction as per XXV? For Canadian return, Can he file non-resident return and carry forward education/tuition amount?
Can J-1 Visa Holder work in US for 8 months file 1040?
Moderator: Mark T Serbinski CA CPA
On a J-l exchange visa you are normally considered as a non resident for at least 2 yrs, you have to file a 1040Nr in US and a CND T1 return in 2011.
Per treaty you can elect to file a 1040 full year but this has no effect on the residency you still have to file as a CND resident and claim the tuition fees on the CND side until you reduce teh taxable income to NIl.
Per treaty you can elect to file a 1040 full year but this has no effect on the residency you still have to file as a CND resident and claim the tuition fees on the CND side until you reduce teh taxable income to NIl.
JG
Yes. This is a treaty benefit, but to do this you must report ALL world income for the year, not just US wages like on 1040NR.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
In this case, I have to report my world income on both my T1 and 1040 returns. W-2 income $40K is my only income, but unfortunately, I have carry-forward cdn tuition amount $35K from previous years, so I don't think I can deduct any foreign tax credit. On 1040, I can only claim current year tuition fee, is it right?