Dual Status return

[deniselai]

I moved to the US in September and had income from Canada before that. I am filing dual status return but do not know what to fill out for my 1040NR. Do I claim the canadian income as treaty exempt? or do I not claim it at all? I paid canadian taxes on it, do I still have to pay US taxes even though I earned it while still in Canada?

[JGCA]

If chose to file a Dual Status return the 1040NR is just a recap of the income you earned while a non resident alien. You will include this on teh 1040 you file along with world income. In essence you are filing a full year return but can not take the standard deduction, as a CND by treaty you can elect to file a full 1040 NR and report world income and take a FTC on form 1116 for the CND tax you paid. If meet SPT you can exclude earned income on teh 1040 from Canada by using form 2555 but must meet these requirements if not in teh current year then by using a bona fide test into the next period, but again you must see if you qualify that would be teh best position a full 1040 nat a Dual Status Return.