Tax issue: Dual status alien

[kwirky]

I left Canada in May 2007 to work on a TN status. I severed all my ties to Canada. This year I want to file a departure return to Canada. In IRS pub 519, there is a chapter about dual status alien. Am I considered a dual status alien for the US tax purpose?

I did some digging around and found this webpage. http://www.thetaxguy.com/residency.htm

Dual-Status Aliens

Note on page 7 of Publication 519 under Dual-Status Aliens that you could be both a nonresident alien and a resident alien in the same year. That means your tax return becomes more complicated. Publication 519 explains how to figure the tax beginning on page 25. Here are the most common circumstances of dual status:

When you enter the country and receive permanent residency status (receive a Green Card) during the year of arrival


When you hold a J, F, M, or Q visa the first part of the year and receive permanent residency status during the year


When you hold a J, F, M or Q visa during part of the year, but later change to an H visa or other status eligible to use the substantial presence test, and pass the test


When you leave the United States permanently during a year in which you qualify as a tax resident, but only if certain conditions apply. (See Last Year of Residency on page 8 of Publication 519.)

It didn't mention TN status but I guess TN should be same as H1, right?

 

[nelsona]

can we put the tax issues somewhere else, like forums.serbinski.com?

 

[kwirky]

Sorry, Nelsona.

It is difficult to register in their forum since they need a fax reply.

 

[nelsona]

I find that hard to beleive. Regardless, this is an immigration forum, and a TN thread.

 

[kwirky]

I forgot put my age in their registration. They treat me as a minor so they send me a form to ask my parents to sign it.