I am a Canadian citizen returning to Canada after working for 3 years in the US on a TN Visa. I left the US last year, on May 31st, 2010 -- and permanently returned to Canada (i.e. no ties to US remain). I earned income in the US during Jan - May 31, 2010. I did not earn any further income for the remainder of the year (neither US or US related nor Canadian income). I understand I must file in the US as a Dual Status taxpayer, and according to the IRS website, I will file a 1040NR with "Dual Status Return" written across the top and attach a 1040 form with "Dual Status Statement" across the top. I qualify for the connection to a foreign country classification and therefore am not considered a resident alient for the entire year of 2010. I am also very aware of all the deductions and exemptions rules for dual tax files, but given my situation, I'm confused as to which form, the 1040NR or 1040 I am supposed to completely fill out. Given they my only income for 2010 is from when I was living and working in the US during Jan - May 31 - both forms will reflect identical figures. What is the purpose of filing both forms - I don't understand. Why can't I just file a 1040 and include the income I earned while living in the US until May 31st when I severed ties to the US and returned to Canada and became a Canadian tax resident filer. Especially, given that had no income post May 31, 2011. Any guidance would be useful. Do I complete both the 1040 and 1040NR forms which show identical figures? Thanks.

Hi,
I'm not an expert but was wondering why would you choose in your last year of residency to be Dual status? I would think that your tax return would be higher if you choose to be a resident until 12/31.

I just releazed I failed to mention that I earned one month of income in Canada when I started my new job here on December 1, 2010. So, I need to file as dual status with US residency ending on May 31st. Then I file a clean Canadian tax filing for the 1 month of income earned in Canada. Either way, with no further US income post my May 31st departure, the 1040 and 1040NR give the same refund for me.