Streamlined Foreign Compliance - 8833 and 1040NR?

CdnStudent · Post by **CdnStudent** » Tue Mar 31, 2015 11:38 pm

Trying to get my head around all of the requirements as an expired green card holder...

I am a Canadian born citizen. I had a green card in the US but moved back to Canada in 2002. I was 15 at the time, and my permanent residence has been Canada ever since. I have filed Canadian taxes since 2004 up to present day. I'm planning to catch up with the Streamlined Foreign process, and am wondering to what extent can I complete this process as a non-resident alien. Is it possible to back file 8833s and 1040NRs? And if I were to do this, what would be considered my expatriation date for filing the 8854? In effect, is it possible as someone who had a green card (expired but not administratively canceled) to retroactively claim the tax treaty benefit? And if not, what is the best approach in this situation?

Thanks

nelsona · Post by **nelsona** » Wed Apr 01, 2015 12:10 am

Since you never submitted the required form to IRS (and in fact never renounced GC) you have not yet expatriated, and did not avail yourself of the treaty in a timely manner.
You will simply have to do so now.