[racbidder]

I am a canadian citizen and I was enrolled as an F1 student for 5 months at a US university (Georgia) in 2007. During this period I got a stipend and paid tuition. My salary was setup in such a way that the university would deduct taxes and kept some 15% of the income (as IRS requires for foreign students). I am no longer living in the US and don't plan to return any sooner.

My question is: Do I need to file a tax return? I believe that Canada and US have a tax treaty, so that citizens only need to file a single return. However, I don't understand how this will work.

I tried calling the 1-800 number of IRS, but no one picks up. I think it's because I am calling from outside the US, it's not being routed properly to the correct state agency.

Any help will be greatly appreciated.

Income was ~1000 per month for four months and ~700 for one month.

[AtlantaTaxExpert]

You DO need to file a tax return, as your income exceeds the $3,400 personal exemption and you are NOT entitled to claim the standard deduction.

However, I believe that you are entitled to a $10,000 treaty exemption, which means you will owe NOTHING in terms of taxes.