Hello,
I am a Canadian citizen moved to the US on a TN Visa in 2015 and moved on June 21st 2015 (193 days) however went back to Canada a number of times to visit family and friends (bringing my days present in the US down to around 175 days). I'm a little unclear as to whether I am a resident alien or non-resident alien for tax purposes in US for this year as it seems I do not pass the substantial presence test.
I know I have to file a departure return in Canada. For my American taxes, am I considered a non-resident alien (and file the 1040NR), or would I be a resident alien since my place of living is in the US, even if I was was physically in the US less than 183 days?
Thanks!
First year status on TN Visa - non-resident in US and CAN?
Moderator: Mark T Serbinski CA CPA
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liammayer64
- Posts: 1
- Joined: Tue Feb 23, 2016 1:21 pm
I am in a very similar situation to you, so I don't have any answers and am excited to see what others say!
One thing that has come up in my research is that, while on the TN, it might not be advisable to sever your ties with Canada (I imagine that's what you're trying to do when you file a departure return in Canada?). The reason it isn't advisable (from what I understand from others) is that the purpose of the TN is temporary, and contingent on you calling Canada your home. Some officers might see severing tax ties with Canada as a flag if you want to renew your TN at a later date. I'm not positive on any of this, just some food for thought. If anyone could comment on this as well, that would be great!
One thing that has come up in my research is that, while on the TN, it might not be advisable to sever your ties with Canada (I imagine that's what you're trying to do when you file a departure return in Canada?). The reason it isn't advisable (from what I understand from others) is that the purpose of the TN is temporary, and contingent on you calling Canada your home. Some officers might see severing tax ties with Canada as a flag if you want to renew your TN at a later date. I'm not positive on any of this, just some food for thought. If anyone could comment on this as well, that would be great!