Canadian residency and US treaty, O-Visa

[Mr Carrots]

I have a couple of questions that I'd love answered if you have the time

I'm a british citizen who's been livingi fulltime, working and filing taxes in Canada for the last 4 years , I am not on a permanant residence card but still on my temp. work visa

This month I move to the US along with my Canadian wife and was wondering if I / we fall under the canadian tax treaty due to my time in Canada paying taxes (it being my last country of fresidence?)

I will be working, she will not - I am on an O-1 visa and didnt find any other posts about this on the forum, does the O status affect what excemptions I get or deductions I can make?

Can she be claimed as a dependent and will I be able to get anything back beyond the basic, single personal exemption?

[Administrator]

Hello

Since you have worked and paid taxes in Canada, before your entry to US, your resident country for tax treaty benfits is based on Canada and not UK.

O Visa is an employment visa, and depending upon if you meet the Substantial Presence Test (SPT) for year 2008, you have to file Form 1040NR, if you do not meet the SPT, and Form 1040 if you meet the Substantial presence test.

You can file jointly with your wife, if she is a depedent living or working in the United States.

Substantial presence Test Calculator

US Canada Tax Treaty Benefits

Hope it helps!

[Atlanta Tax Guru]

If you file jointly with your wife (most likely the best way to file), you will BOTh be considered to be resident aliens for the entire year.

You MAY have to wait to file; it depends on when you arrived in the U.S.