Deductions & credits

If you because a resident of Canada on or before December 31st, then you would need to file as a dual resident alien.  

Residency ending date under the substantial presence test

In general, if you meet the substantial presence test, your residency ending date is your last day of presence in the United States followed by a period during which:

1. You are not present in the United States,
2. You have a closer connection to a foreign country than to the United States, and
3. You are not a resident of the United States during the calendar year following that of your last day of presence in the United States.

Under the general rule, the residency ending date is December 31 of the calendar year in which you left the United States.

However, your residency ending date is the last day during the calendar year that you are physically present in the United States if, for the remainder of the calendar year:

• your tax home is in a foreign country (cf. Rev. Rul. 93-86); and
• you maintain a closer connection to that foreign country than to the United States (cf. Treas. Reg. § 301.7701(b)-2(d)).

For your Canadian question, our tax laws are very different, however, there is a Canadian TurboTax that you can post your question to them.