I moved to the US on July 10, 2007 to begin working under a TN visa. I can meet the substantial presence test if I include previous vacations (all fall under the 10 day exclusion rule).

Before July I was living in Canada and working for a Canadian company.

In September I bought a primary residence in the US.

Can anyone tell me if any of the following are incorrect:
1. I do not need to report my pre-July (Canadian) income to the IRS.
2. I can claim the same itemized deductions that a US citizen can (US mortgage interest, property taxes, sales tax). I do not need to pro-rate these deductions.
3. I only need to report my income since July 10, 2007 (the day I moved to the US) to the IRS.
4. I can claim the full $3400 exemption (I'm single).

Thank you for your help!

1) You will file as a dual-status alien, in which case you do NOT claim the Candian income.

2) Yes. You can claimthe itemized deductions.

3) Correct.

4) Yes.