I was on an F1 student visa from 2000 to 2006, and became a resident alien for tax purposes in 2005 (the sixth calendar year I was in the US). I moved permanently from the US to Canada in November 2006, and was considered a resident for tax purposes in Canada once I arrived there.

I was told by the IRS international services rep that I qualified as a dual resident for 2006, and should file a 1040 for the time I spent in the US as a resident alien, and a 1040NR for the time I was in Canada (hence a US nonresident alien).

Does this seem correct?

If I am a dual resident, may I claim a tuition deduction on line 35 of the 1040 form? I read that a dual citizen cannot claim a education credit, but am unsure if this refers only to the "explicit" Hope and Lifelong Learning credits, or any education related expenses such as tuition fees, which I would like to deduct on line 35. FWIW, my tuition expenses were incurred while I was a resident alien.

Thanks in advance.

Simon

Simon:

Sorry, if you file as a dual-status alien, you CANNOT claim any education credit or deduction.