Tax Home Date: Can it be after I move back to Canada?

[DCinWA]

I plan on moving back to Canada in the next month or two and wondered if I can set the Tax Home Date as Jan. 1, 2010 so I'm not doing dual status for 2009's taxes. After I move, I expect to continue with earnings from the US for 2009 but have no earnings from Canadian sources until 2010. Or...is my only option to move on or after Jan. 1 in order to avoid dual status for 2009? If a Tax Home Date can be any date other than the actual moving date back to Canada, what are the criteria/limitations? Thanks!

[agnelson]

In US you won't be dual status for 2009. You can file full year 1040 without problems, by IRS rules, nothing to do with treaty.

As for canada, you will be taxable the moment you move on any income received after that date, so try and stay in US until you get that income if possible.

Best source for cross-border tax info:
http://forums.serbinski.com/