Statement required to exclude up to 10 days of presence

canada_to_us · Post by **canada_to_us** » Sat Mar 25, 2017 1:21 am

Hello,

I've moved from Canada to US in 2016 and meet the substantial presence test.
However I had a few short visits under VWP to US earlier in the year. According to the tax guide the first day of residency is the first day I was in US.

In
https://www.irs.gov/pub/irs-pdf/p519.pdf
under Dual Status Aliens it mentions that I can exclude up to 10 days before my actual move. (Statement required to exclude up to 10 days of presence)

Which document/form is that? From the description it almost seems like I have to write a free-form statement of sorts.

Thanks for your help :)

nelsona · Post by **nelsona** » Sat Mar 25, 2017 1:49 pm

Its a free-form statement.
But for Cdns, you can simply invoke the treaty on the 1040NR that you will submit for the first part of the year, claiming that you were not resident until the date you actually moved.

Not sure why you mention VWP, since Cdns are not subject to that., if you mean you entered as a tourist.

canada_to_us · Post by **canada_to_us** » Sat Mar 25, 2017 6:26 pm

Regarding the last part, I should've mentioned that I am a Lithuanian national (EU), was just a resident of Canada for a few years prior to moving.

nelsona · Post by **nelsona** » Sun Mar 26, 2017 8:12 pm

Resident of Canada is sufficient to use the residency part of the treaty. Cdn citizenship is not req'd.