H1B immigrated to Canada, Form 8840 help

[aghknot]

Hello,

I was in the US for a portion of 2016 on an H1B then I immigrated to Canada and became a permanent resident of Canada.

During 2016 I was in the US for 157 days on an H1B visa plus 2 more days on a tourist visa. So my total amount of days is less than 183

In regards to substantial presence test I'm at 186, but I'm hoping I can use Form 8840 to claim a closer connection to Canada.


In Part II they're asking for my tax home. Looking at my last year's TurboTax tax filling. They mention my foreign country as my residence for tax purposes. How do I decide if my tax home for 2016 is that foreign country or Canada ?

In Part IV they're asking for my principal home for 2016. I want to say it's Canada now but I was in the US for a little than half the year.
[/list]

[nelsona]

8840 doesn't really apply to you, you have somply left US. You should file a 1040NR reporting your US income and that is it.

What did you file in 2015?

[aghknot]

In 2015 I filed as a non-resident alien. I was on F1 for most the year before switching to H1B so I did not pass the substantial presence test.

My 2015 filing was done through an online software which asked me the dates I've traveled to and from to the US and my status. They used those dates to calculate the days I was in the US. Since I was on F1 for most of the year I did not pass the substantial presence test.

However, now I will pass the SPT with 186 days. Doesn't that force me to file as a resident unless I can claim something similar to "Closer Connection to a foreign country" ?

[nelsona]

I see what you mean.

I don't believe you can say you were more closely connected to any country, so you may simply have to file a dual-status return, 1040 for the first part of the year and 1040NR for the second (and the one on which you would calculate your final US tax.