Hi,

I immigrated to the US from Canada on November 26, 2005 on an IR1 visa. I just want to confirm what I think I need to do to file my 2005 US taxes. From what I understand, I need to use the standard 1040 to file, declaring any income earned after November 26, 2005. I also need to attach a statement of my world wide earnings prior to November 26th, 2005, which I can use 1040NR and simply attach it to my 1040 return.

On my 1040, can I claim my USC wife and 2 children as dependants who all have no income and moved back to the US with me?

I can't claim any of the $5,000.00 standard deduction, correct?

On the world wide income statement, I just put a USD converted dollar figure? Do I need to complete anything else on this statement to indicate that it is my NR income, and not taxable?

Thanks,
Hammy

Hammy:

While your proposed treatment of your foreign income and your proposed reporting methodolgy appears to be correct, I have zero experience with Canadian emigrants/non-resident aliens with IR1 visas, so I cannot comment.

For this reason, I am referring you to www.thetaxguy.com. The author of this website is a professor of taxation who specializes in tax returns for non-resident aliens. He is, In my opinion, the best available source of information for you.