[dolphin8899]

Hi, I have been in the US since May of 2008 for my Canadian Company that also has a sister company in the US. I am here on a L1B Visa. In June of 2008 I received my SS Number which states valid with DHS authorization only. I have an apartment in the US that I am leasing in my name (no longer company provided housing) since September 1, 2008.
Question 1: Should I file a Non-Resident US tax return for Sep.-Dec. 2008? If so, do I report income from Canada for the time prior to September? And what exchange rate would I use? Or do I not include any of Canada's income? And would it be better to be treated as a full year resident?

Question 2: My 20 year old child is full time college student that I am paying for (tuition and rent of her apartment). He has never been to the US and has not ITIN or SSN. Can I apply for it for him or does he have to in order for me to claim him as my dependednt? Also, do I get credit for the rent I pay for him to live in Canada and continue college? ($500/mo.)?

Question 3: Can I deduct my unreimbursed moving expenses from August of 2008 when I got ready for my apartment?

Question 4: Do I file a Resident or Non-Resident tax return for 2009?

Thanks, Annabelle

[MukatA]

If you entered the U.S. in May 2008, it appears that you have completed 183 days in 2008. If yes, you are resident in the U.S. from the date you entered the U.S.
You will file dual status tax return. During the resident period, you will report your worldwide income.

[dolphin8899]

Thank you for your quick response. Could you also tell me how I convert my Canada income for 2008 into USD? Do I use the current exchange rate since I don't know the exchange rate from 2008 or do I report the same amout of Canadian Dollars as US Dollars without converting it at all?
Also, Do you have an answer for me about my child's College expenses? And about my moving expenses?

Thanks again, Annabelle

[MukatA]

Report only in USD. You can easily find conversion rate from the Internet.