CAD Dividends on US return

[Willyt]

I am Canadian, married to a USC and living in the U.S. since 11/16/12. My CAD broker had not changed my residency correctly when requested so now for my non-registered investment account I have a T5(Statement of Investment Income) declaring:

a - Actual amount of eligible dividends(2 quarterly payouts)
b - Taxable amount of eligible dividends
c - Dividend tax credit for eligible dividends

and 2 NR4's(Statement of Amounts Paid to NR's of Canada) declaring:

d - Gross income(2 quarterly payouts)
e - NR tax withheld(3 quarterly payouts)


Firstly, NR tax was only withheld from 3 of the 4 quarterly payments so I need to pay Canada the other payment?

Then with the US return, what values actually get reported and where? Do I report both (a + d) above on 1099-DIV as Ordinary dividends and (e) as Federal Tax Withheld? Anywhere else?

Thanks for all you do!

[Willyt]

My bad. Just found my 1099-DIV in the scanner that has amounts for box 1a(Ordinary div's), 1b(Qualified div's), and 6(Foreign tax paid). So it appears I simply match those to my form 1099-DIV and the forms mentioned in my original post are for my Canadian return? Now to look at Form 1116. Where to report Interest Expense incurred earning dividends?

[Willyt]

Am I correct in my interpretation that foreign dividends are passive and therefore ineligible for an investment expense deduction?

[nelsona]

You do need to send CRA a check for the NR tax for portion that was not withheld.