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I worked in US from January 2015 to October 2015 on a non-immigrant visa. I moved to Canada in November 2015 on a temporary work permit.

  1. Do I need to file my tax return as a non-resident alien for the entire year or do I file under dual status?
  2. Do I need to report my Canadian income (Nov-Dec 2015) on my US tax returns for 2015?
  3. I lived in NJ and worked in NY. Does the federal tax status also apply to state returns?
  4. Do I need to file an FBAR since I now have more than 10k in the Canadian bank account? This account was opened after moving to Canada.

Please note that I am not a permanent resident of either US or Canada. I have filed my US taxes as a resident alien for the previous 5 years.

Edit: I have corrected the previous year filing status from non-resident to resident alien.

user40706
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3 Answers3

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You met the Substantial Presence Test for 2015, so you would ordinarily be a resident alien for 2015.

However, since it was your last year of residency, you may qualify to cease being a resident on the day you left (and thus be dual-status for 2015), if for the remainder of 2015, your tax home was in a foreign country, and you had a "closer connection to" that foreign country.

If you qualify to cease being a resident when you left, and thus be a nonresident alien for the part of the year you were in Canada, then your Canadian income would not need to be reported for US taxes.

State tax residency rules are completely separate from federal rules. You need to check the state's specific rules, but usually in your case, you would be considered a part-year resident, resident for the period of the year you were residing in the state.

user102008
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Your residency for Canadian taxes would be determined based on your ties to Canada and length of stay. For 2015, because you were only in Canada for 2 months, you would be considered a non-resident of Canada unless you have significant residential ties to Canada such as purchase a home, family, driver's license, etc.

CRA residency info: http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html

Accountant Derek
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You must file Form 1040, U.S. Individual Income Tax Return, if you are a dual-status taxpayer who becomes a U.S. resident during the year and who is a resident of the U.S. on the last day of the tax year. Write "Dual-Status Return" across the top of the return.

Renalyn Olavario
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