Moved to U.S. on TN status

maverick99 · Post by **maverick99** » Sat Apr 05, 2008 4:10 pm

Hi all,

I moved to the U.S. on June 30 2007 to work on a TN status. Prior to this I was living in Canada and did not have any income other than some interest income.

Between June 30, 2007 and Dec 31, 2007, I visited Canada for 7 as part of my job in the U.S. So, I have been physically present in the U.S. for 179 days in 2007 and not present in 2006, 2005.

Does that mean I cannot file as a U.S. resident for the entire year on form 1040? Do I have to use the first-year choice ?

This is what I was planning: to file for an extension with the IRS. When I meet the substantial presence test for 2008 I will file under the first-year choice, reporting my U.S. and worldwide income June 30, 2007 onwards on form 1040. I will report on 1040NR my U.S. source income from Jan 2007 - June 30 2007 (interest only).

I will file in my state (CA) as a part year resident.

In Canada I will file as a non-resident and report my Canadian source income for the year.

Is this correct ? I would appreciate your input on this. Please let me know if this makes sense or what would be the correct way to file in my situation.

Thanks!

nelsona · Post by **nelsona** » Sat Apr 05, 2008 4:38 pm

You are allowed to file a 1040 but must report all income and file jointly if married.

The rest is mechanics.

maverick99 · Post by **maverick99** » Sat Apr 05, 2008 4:46 pm

Hi Nelson,

Thanks for the prompt reply. Do you mean its okay to file 1040 for the entire year, even though I am a few days short of meeting the substantial presence test for the year ?

Thanks