Tax return-Canadian moved from Canada to US

hello Everyone:

I have a relative who moved to states on Feb, 2008. He had one month income( about $1300 Canadian dollar)in Canada and the rest of income in the states.My question is where I can report the one month income in Form 1040a , Should i have to fill in the 1040NR for the one month income?

Thanks very much!

He's got to file dual-status or non-resident for the whole year. Have a read of IRS publication 519.

He's below the reporting limit in Canada but he still needs to tell the CRA that he's left (if he wants to move his tax home to the US).