Hello,

I am a canadian citizen daily commuting to Buffalo, NY on a TN visa for past 5years and filing 1040NR as married filing separately. I also declare my income and get the foreign tax credit in Canada.

I have been told by an accountant that I could file IRS form 1040 and choose Married filing jointly status and save more taxes instead of filing 1040NR.

I have checked the old tax table and I can get a refund of $8,000+ based on married filing jointly.

Can I file 1040 instead of 1040NR?

If I can file 1040 would I be using 1040X for ammendinf tax year 2002-2004?
Would I have to file separate 1040x for each year?
By filing 1040 would I have to declare my rental income from Canada in US return?

Any help would be appreciated.

Thanks

AtlantaTaxExpert

It's too late for amend the 2002 return; the deadline for that amendment passed on Saturday.

I do not see HOW you can file as a resident alien if you do not actually live here. Per page 6 of IRS Pub 519, you cannot count the commute days in the Substantial Presence Test.