I moved to the US from Canada end of November 2015 for a new job (about 35 days in 2015 with new job). Haven't worked in the US before and have only visited maybe 40 days over the last 3 years purely for vacation (so, well within the non-resident requirement).

I am looking at the 1040NR form and have a few questions:

1) Do I need to include any of my Canadian income in the "Schedule NEC—Tax on Income Not Effectively Connected With a U.S. Trade or Business" section? Even though this section says "Not effectively connected", it still refers to US sourced income only right?

2) "Section OI - Other Information" asks for exact dates I was in the US during 2015 (including vacation), and for the # of dates over 2013-2014. How is this relevant for tax calculations? I am guessing they want to validate I am non-resident - but is it also used for other purposes, such as pro-rating my personal excepion?

Thanks everyone. Even an answer to one of the questions would be helpful.

1 Answer 1

  1. What do you mean by "Canadian income"? Was it income paid to you as wages for the job you did in the US? Or rental/interest income in Canada? If the former - then it doesn't go to NEC, it goes to the main part of the return. If the latter - it doesn't appear on your NR return at all.

  2. Yes, it is to validate your residency status. It has no other effect on your taxes.

  • 1
    No, the "Canadian Income" is income I earned BEFORE I came down to the US from Canada. i.e. from the previous job while in Canada. Thx.
    – Phoeniyx
    Jul 3, 2016 at 16:46

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