2 TN's: TN1 Feb-Apr 2016 | return to Can | TN2 Nov-Dec 2016

[uralarson99]

I am Canadian. In 2016, I worked in US on 2 TN's with return to Canada between them.

TN 1: Feb-Apr 2016

Return to Canada: Apr-Nov 2016

TN 2: Nov 2016-continuing indefinitely

Total # days in US in 2016: 115

I had small amount of Canadian income while in Canada (< $1000 dividend from my corporation)(I will not work for this corporation while in US on TN).

I have 2016 W-2's from both US TN employers showing paid federal and state taxes, SS tax, medicare tax and small amount of Box 12 (IRA contributions).

I received relocation benefits that were not fully used for moving expenses so I will have to pay additional taxes on that.

Its probably easiest for me to file as US resident for entire year on my worldwide income.

Can anyone make any comments on this strategy, or perhaps other considerations?

[nelsona]

You certainly can file a full year 1040.
In Canada, you will have to fiel a departure return, using the November date, including any departure tax, and dealing with your Cdn corp.

[nelsona]

But you are permitted to file a 1040NR if you wish, reporting only US income. If you are single, that may be simplest, and not cost you more US tax.

Still would need to file departure return for Canada. You would include the US income from first spell on TN, in any event.