Part-year Canada Resident

[ChiHoang]

Husband is a full year CT resident. Wife moved to CT from Canada on 5/22/2020.  

1) Do they file married filing separately ?

2) Wife had Canadian earned income, pension and both US and Canadian social security benefits. Does ProSeries basic will calculate tax for her as a part-year US, CT resident ? How does it work ?

Thank you for your response.

[sjrcpa]

Is wife a US citizen? Resident Alien?

[ChiHoang]

She's a permanent resident.

[sjrcpa]

Effective when?

[ChiHoang]

May 22, 2020 to May 22, 2030

[sjrcpa]

She's a dual status. She can file joint return with husband, but that means she's electing to pay US tax on her worldwide income for 2020.

Or she can file a separate dual status return. Only her US source income would be subject to US tax in this case.

[ChiHoang]

First how they can file joint returns when her husband is a full-year US resident while she was only US resident since 5/22/20 ? How can I answer residency in ProSeries Basic  for both of them ?

I think It's appropriate to file married separately. 

But either way, I think she gets to report both of her Canada and US income ? Her tax paid in Canada has foreign tax credit on US tax return.

What do you think ?

Thank you 

[sjrcpa]

I think you need more help than you can get from strangers on the internet.

The 1040NR instructions and IRS Publication 519 US Tax Guide for Aliens are very good resources.

[ChiHoang]

Anyone else can help ???