IRS requirements when returning to Canada

Hi,

I've been working in the US under a TN visa for less than a year and was laid off, so I've decided to return to Canada. Prior to the TN, I lived in the states for a few years under an H4B dependent visa (no work authorisation).

I'm not sure if I need to file any additional forms with the IRS to sever my ties with them for tax purposes and inform them of the termination of my residency. It's quite confusing, as their publications dealing with this mention "long-term residents" and I'm not sure if one under TN can be considered a long-term resident.

I wonder if it is enough to file my US taxes when the time comes, or is something else required as well? I want to avoid as much as possible having trouble with the IRS whenever I visit the US or if I ever decide to move there again in the future.

Thank you!

Nothing special to file. You need to hand in your TN I0-94 when you cross back. Is your spouse staying on H1-B? If so you can get an H4 again for when you return.

You will file a return in US for 2011; you will have the same choice you had when you moved down, part-year resident or full-year depending on which gives best tax, and depending on spouse's residence.

I'll follow this up with you at forums.serbinski.com