Filing 1040NR, keeping Green Card and living in Canada?

nelsona · Post by **nelsona** » Thu Nov 18, 2010 5:21 pm

You should continue to file 1040NR and 8833 as long as you have GC. It documents your compliance with reporting income.

As was brought out in another thread, as long as you have GC, you need to keep filing 8891, FBAR, etc. This is not alleviated by your 1040 choice.

grant · Post by **grant** » Wed Dec 15, 2010 12:59 am

I'd like to ask a follow up question regarding expatriating in 2010 by filing 1040NR and 8833 (and 8854) but keeping commuter Green Card.

In the 'other information' section of 1040NR -- item E -- it askes "what was your visa status at the end of the year." If I list Green Card as visa status in this section is it possible that my 1040NR filing will not be accepted?

I assume that by filing 1040NR/8833/8854 that I will have expatriated in 2010. I'm just not 100% clear on how to fill in section E in Other Information and if listing Green Card may somehow invalides the 1040NR filing.

Thanks!!

nelsona · Post by **nelsona** » Wed Dec 15, 2010 7:10 am

You are using the treaty to file 1040NR regardless of your status. You would still list LPR as your immig status (and on your 8833).

I'm still unclear how you will list ZERO us-source income while having a commuter GC. Commuter GC means you have a US employer and work in US, otherwise your GC is invalid.

grant · Post by **grant** » Wed Dec 15, 2010 11:06 am

Thanks Nelsona. I still have US source income, and still work in the US as a commuter and will file this income on 1040NR. However, in my case, my US work may fizzle out in couple of years time at which point I will not be able to renew commuter status and will give up GC. My expatriation date - for tax purposes -- would be when I file 1040NR, 8833, 8854 in 2010 rather then when commuter status ends, and GC given up, in future.

So, when GC is surrendered in future - as a result of work in US coming to an end -- I would file I-407 but not another 8854?

nelsona · Post by **nelsona** » Wed Dec 15, 2010 11:17 am

That sounds right. My question about ZERO income 1040NR was based on a previous comment you made:

"Thanks very much for the comments and appreciated advice. After expatriating with 1040NR and 8833 would I continue to file 8833s every year? And, if I had a year with no US source income would I still file 1040NR (listing zero US source income) and 8833 or would I just pay taxes to Canada?"

I think we had already covered this, so ignore my comment.