My wife moved to the US in 2016 and is now a US PR and a Canadian NR. Contributions were made to the RPP in 2016 prior to her US move, and no contributions after arrival to the US. There also appears to be interest earned internally in 2016 to the RPP both pre and post move. She filed in 2016 as a full year US resident.
When I went back to the 2016 taxes filed by a big accounting agency (her work paid for it as they treated her as a transfer) I found out they filled 8833 for only the purpose of XVIII(7) with the boiler statement of "...elects under Rev Proc 2-23 to claim benefits of article XVIII(7)...defer taxation on income accrued..." "Type of Plan RPP..."
I have done extensive reading of posts in this form regarding RPPs, 8833, and especially nelsona's posts. I am left a little confused and would hope someone can help me understand / clarify the basic question:
Do I need to file the 8833 going forward? (and for the 2017 tax year)
I felt based on the previous posts that the treaty election was not needed on the 8833 for the RPP and that interest accruing internally didn't require it either. However, since there were contributions in 2016, did this require it? Also now that the 8833 has been filed once for this election, does it mean we are stuck filing this form until she takes her distributions in 30 years?
Many thanks!
RPP & 8833 Requirement
Moderator: Mark T Serbinski CA CPA
