jefferysmith38 wrote:1. Am I considered in US as a nonresident alien, or a resident alien?
Up to you, but given you were only in the US a month last year, it's going to be simpler to file as non-resident. You need to file a 1040NR and an 8840 to declare your US-source income from your W-2 and anything else that's relevant.
Read this:
http://www.cra-arc.gc.ca/E/pub/tg/p151/README.htmlAlso read IRS publication 519 for more information. You can alternatively file as dual-status if you want to, will probably save you a bit of tax but for one month I personally don't think it's worth the effort. The bits about dual-status filing and how income tax is applied to things like bank interest are probably what you need to concentrate on.
3. Are there different forms for US federal and State?
Sure are, if you live in a State with State income tax.
4. What is the dealine to do that in US?
Wednesday. Better get cracking. You can file for an extension. If all you have is a W-2 then 1040NR is straightforward and 8840 is simple as well. Can't comment on the State return, but most States are usually fairly easy.
5. Do I have to ask for refund of US tax from Canadian gov. or from canadian province, or from US gov. or from US state?
You don't get it refunded, it's theirs. You have to file a T1 and with the T1 for 2008 you file for foreign tax credits using T2209 and T2036, which you complete using your W-2 (converted into Canadian dollars). The general guide for the T1 explains how to do this. Given that Canadian rates are higher you will probably pay some additional Canadian tax. FICA withholding can also be claimed as a foreign tax credit due to the tax treaty provisions.
If you're planning on staying in the US for a lengthy period of time you may want to move your tax home there, so you declare on your T1 that you left on 31st December. This saves you filing as dual-status and next year you just file a 1040 like most people do. However as you will see by reading IRS publication 519 if you then move back to Canada later moving your tax home out of the US requires a substantial amount of paperwork.
6. Do you know an accountant who can take care of both canadien and US tax
Not by Wednesday!
Steve.