Hello,

Last year (2009) I spent 193 days in US (+17 in commute) on L1 visa while being on a Canadian payroll. All my 2009 income is from Canada.
My wife is a student on F1 visa. She will be filing US taxes as a non-resident alien.

Do I need to file US taxes?


I talked to IRS agent and she determined that I have dual tax residency status and may chose to be a non-resident alien in US for 2009. Is it correct? Should I file any form to IRS to document my non-resident alien status in 2009.


Please advice!

Thank you in advance,
Andrey

If you lived and worked in the U.S. any income you earn is US income. You must report the income you received that was paid to you by a Canadian employer.

You can file joint return as residents. Both must declare worldwide income for 2009. If you paid taxes in the foreign country, you will claim credit for taxes paid in the foreign country by filing Form 1116 or can file form 2555 Foreign Earned Income Exclusion.
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)