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bluepony
Apr 27, 2008, 06:00 AM
I have a few questions about my US income taxes this year. I married a Canadian and moved to Canada from the US last August, so I don't qualify for the exclusion through either the bona fide resident or physical presence test. That's fine with me (I made less than $8000 total worldwide last year, so I'm not really taxable anyway), but where on the forms do I report the wages I earned in Canada last fall?

Also, I'm assuming I'll have to file as married, but my husband doesn't have a SSN or any other US tax identification--he's never lived in the US. Is there a way to say on my tax forms that he's Canadian and has no SSN?

Thanks for any advice.

MukatA
Apr 27, 2008, 07:36 AM
You will report wages earned in Canada in the same line as where you will report W2 wages. If you paid any taxes in Canada, then you will file Form 1116 to get foreign tax credit.
Read: Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income (http://taxipay.blogspot.com/2008/03/us-citizen-or-resident-with-foreign.html)

If you want to file a joint return, then you will attach W7 (ITIN application) with your tax return. You must both report worldwide income for the year.

If you file separate return (Married Filing Separately), then either attach W7 or rite "nonresident alien' for SSN.

bluepony
Apr 27, 2008, 08:06 AM
Thanks for the help... is there anything I have to include to prove what my Canadian income was? (Since I obviously don't have a W-2 for it.) Thanks again.

MukatA
Apr 27, 2008, 11:27 AM
No, you don't attach any document to support your income. You must keep some kind of record (pay slips, bank statements or employer statement) in case the IRS has a question.

The Texas Tax Expert
Apr 27, 2008, 12:14 PM
Bluepony,

Re-read the applicable US IRS publication on section 911 exclusion. You clearly don't meet the bona fide residence test for 2007 but the physical presence test is possible depending on the 12 month period you choose.