2011 tax? Wife work in US with TN visa/Husband work in CA

[cseivy]

Hello,

My wife started to work in US with a TN visa from April 2011 and I am working in Canada. She is renting an apartment in US and I am renting a condo in CA.

We are having these questions of US tax:
1. My wife should file the US tax as a resident or a non-resident? Which forms should she fill?
2. Before working in US, my wife was a student with student fellowship, which is non-taxable in CA. Should she include this foreign income in US tax?
3. Should she include me when filing the report?

Thank you very much!

[cseivy]

Also my wife has an investment bank account in BMO.

[JGCA]

1) Was in US over 183days file a US return as resident from day of arrival
2) This was earned before she came to US do not include
3) By treaty she can file as full yr resident and claim you as a dependent or can elect to file only from date of arrival in US either as married filing single or jointly has a few options availabel, full time 1040, dual status resident, part yr return file what give you the best results.

[nelsona]

Your spouse needs to decide where she LIVES.

Does she visit you often. If so, then she is prooably still Cdn resident.

If you instead visit her, she could be considered US resident by treaty as of April, asnd would fiel a departure return. She would move her investments to US account.