No, that rule is true for all Non-Resident Alien filers ( for 1040-NR ) -- allowing ONLY Married or Single status. But in your case , and if you plan to file as Dual Status filer, then your 1040 still needs to show Married Filing Joint or Married Filing Separate while the 1040-NR shows only Married. Did you have income from US sources while being a resident of Canada? Just to be sure , your wages from the US entity while residing in Canada is not US sourced income for purposes of US federal or State tax -- this is because (a) most tax authorities are based on residency while US is citizenship based; (b) Tax treaties generally allow only the resident country to tax the income and (c) IRS recognizes this and exercises the citizenship based world income ONLY for US citizen/Residents ( GreenCard )/Resident for tax purposes. Your Nov-Dec earnings therefore cannot be taxed by the USA. Thus, absent any other information, I am assuming that the 1040-NR would be blank and filed just for completeness. Yes ?
Note however, if you receive wages/payments from the US entity for earlier work performed ( delayed payment ) i.e. earlier to your departure from the USA, that amount would still be taxable ONLY in the USA -- don't know how India would treat this , though.
What am I missing here ?
