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jonath
Mar 8, 2010, 04:03 PM
Hello,

I think I have read and re-read Pub 519 and 54 too many times and have begin mixing up possibilities.

Here is my situation:
My wife and I moved from Canada to Texas late last year (November 2009) on L visa's. In Canada, we are considered non-resident the remainder of the year as we cut all residential ties. My wife is not working in the US but she had a little income in Canada.

From what I understand, I have the following choices (I have asking qualifying/subsequent questions to ensure I am not confusing Canada versus US):

1) I file 1040NR, with wages and income tax paid from W-2 I received for work between November and December. My wife is not required to file a 1040NR as she brought in no income.
----I received a 1099-INT too, but from what I read if I file 1040NR I do not need to include the interest earned, correct? Is there a IRS pub. Stating that somewhere or is it just assumed since there is no place on 1040NR?

2) (This is whhere I am unsure) We make first year-choice to file as resident aliens for 2009. I would need to file for an extension via 4868 until we meet substantial presence test for 2009.
---Is this actually possible? IRS phone rep. told me it wasn't
---If possible... I would include all income from 2009, including wages + interests from Canada before I moved plus my W2 wages and the 1099-INT. Do I need to pro-rate any deductions?
---For Form 2555, would we be eligible to use this if we lived in Canada for 330 full days over 12 months? If we both made less than $91,400 USD for 2009, would there be any problem with excluding our entire Canadian incomes if we aren't claiming housing exclusion? {Or am I misunderstanding the intent of 2555?}

When I do #1, I am getting a $900 return, when I do #2 I see a $2500 return but I can't see it being correct which has caused me to ask these questions as areas which I could have messed up on.

3) Final as Dual-Status aliens [not interested]

MukatA
Mar 8, 2010, 08:13 PM
Choice 1: You can file non-resident tax return. You can also deduct moving expenses. Use form 3903. Interest earned during the period you were in the U.S. is taxable.

Choice 2: You can file resident tax return as Married Filing Jointly. You will have to wait for 5 months to file your tax return till you meet the Substantial Presence Test in 2010. Your U.S. Tax Return: Substantial Presence Test (http://taxipay.blogspot.com/2008/04/substantial-presence-test.html)

You must both declare your worldwide income for 2009. If you have any foreign income, and on that income you paid taxes in the foreign country, then you can claim foreign tax credit (Form 1116) or you can use Foreign Earned Income Exclusion (Form 2555). 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)
You will complete forms W7 (application for ITIN) for your spouse attach with your tax return. You can also deduct moving expenses. Use form 3903.

File state tax return only after you get ITIN. Make sure to pay any tax due on or before April 15, 2010. If needed, file for extension.

jonath
Mar 8, 2010, 09:52 PM
Hi MukatA,

Thank you so much for your response.

Choice 1:
This is what I was afraid of. Out of curiosity, what is different about my situation than the ones in these threads where both experts say non-residents don't have to pay taxes on interest income and should not have been issued a 1099-INT?
1099-INT, J1 , 1040NR-EZ has No Box for 1099-INT - Form 1040NR Form 8843 Instructions - F1 OPT J1 Tax Refund Tax Back - H1B visa taxes, H4 Tax ID Number, J1 Taxes, L1 visa taxes, Form 1040NR Software, Form 843, International Student Tax Return (http://www.forum.visataxes.com/j1-taxes-refund-exemption-tax-treaty-benefit-j1-j2-student-researcher-j1-tax-back-exempt-j2-tax/616-1099-int-j1-1040nr-ez-has-no-box-1099-int.html)
https://www.askmehelpdesk.com/taxes/1099-g-1099-int-filing-non-resident-72231.html

Anyway, I will file it on 1040NR 9a.


Choice 2:
This is my exact understanding. Can you touch on my question about Form 2555 above? Basically, if I am understanding form 2555 correctly: I am eligible as I moved to the US for the first time November and I had 330+ days with foreign tax home in Canada. Where my concern is, is the fact I am able to exclude 100% of my Canadian wages and that seems odd coming from Canada and how CRA works.

This is what has me second guessing mysel -- does this seem correct to you?

1040NR-EZ --> $525.61 refund
1040NR --> $981.61 refund (due to being able to non-working spouse)
1040 --> $2450 refund with 2555 {I am basically getting all the US income tax I paid back plus before, doesn't make sense}. Since we arrived November should I be pro-rating a deduction somewhere?

jonath
Mar 8, 2010, 10:26 PM
Stupid TurboTax.. (I was doing the NR's by hand). It is giving my wife and I each the working tax credit.

Anyway, excluding Working Tax credit, it is giving me my entire income tax paid in November and December. This is because my AGI minus Itemized Deductions is less than the $7300.
This is where my question about if I have to prorate the Itemized Deductions of the $7300 (assuming 2555 is correct), because otherwise I end up not paying any US Tax due to the deductions.

MukatA
Mar 8, 2010, 11:07 PM
Hi MukatA,

Thank you so much for your response.

Choice 1:
This is what I was afraid of. Out of curiosity, what is different about my situation than the ones in these threads where both experts say non-residents don't have to pay taxes on interest income and should not have been issued a 1099-INT?
1099-INT, J1 , 1040NR-EZ has No Box for 1099-INT - Form 1040NR Form 8843 Instructions - F1 OPT J1 Tax Refund Tax Back - H1B visa taxes, H4 Tax ID Number, J1 Taxes, L1 visa taxes, Form 1040NR Software, Form 843, International Student Tax Return (http://www.forum.visataxes.com/j1-taxes-refund-exemption-tax-treaty-benefit-j1-j2-student-researcher-j1-tax-back-exempt-j2-tax/616-1099-int-j1-1040nr-ez-has-no-box-1099-int.html)
https://www.askmehelpdesk.com/taxes/1099-g-1099-int-filing-non-resident-72231.html

Anyways, I will file it on 1040NR 9a.


Choice 2:
This is my exact understanding. Can you touch on my question about Form 2555 above? Basically, if I am understanding form 2555 correctly: I am eligible as I moved to the US for the first time November and I had 330+ days with foreign tax home in Canada. Where my concern is, is the fact I am able to exclude 100% of my Canadian wages and that seems odd coming from Canada and how CRA works.

This is what has me second guessing mysel -- does this seem correct to you?

1040NR-EZ --> $525.61 refund
1040NR --> $981.61 refund (due to being able to non-working spouse)
1040 --> $2450 refund with 2555 {I am basically getting all the US income tax i paid back plus before, doesn't make sense}. Since we arrived November should I be pro-rating a deduction somewhere?

Yes, with 1040, you will get better refund. You do not prorate as you are filing as residents for full year and reporting your worldwide income for 2009. You will also get Making Work Pay credit. Do schedule M.

jonath
Mar 9, 2010, 06:40 AM
Yes, with 1040, you will get better refund. You do not prorate as you are filing as residents for full year and reporting your worldwide income for 2009. You will also get Making Work Pay credit. Do schedule M.

Hi Mukata,

Thanks again! One last question - can I claim Making Work Pay credit for my wife if she is not authorized to work in the US but did work in Canada? I want to say no.

AtlantaTaxExpert
Apr 29, 2010, 10:29 AM
Yes, you do get the Making Work Pay Credit for your wife whether she works or not.