pk
Level 15
Level 15

Deductions & credits

@Kat271 , so from your post and recognizing that Canada ( like many countries )  is pretty much residency based tax regime.  Therefore  once you have become  a resident of US  ( deemed  Non-Resident  at  GreenCard definitely  but K-1 may also qualify for Canada purposes),  at the earliest date  you were legally in  the USA  -- see -- Residency starting and ending dates | Internal Revenue Service.

(a)   Thus for your form 1040 , you are recognizing only US income  ( per your post -- all US income were post entering US )  -- this is your world income. So I do not understand why you have to deal with foreign income/ foreign tax etc.  ( I am assuming  that your post was describing your total income );

(b) Assuming that you plan to file MFJ, we would run into an issue . Because  your residency start date is  April 8th 2024, you must use  itemized deduction -- you do not meet the requirement for an entire calendar year.  So if your spouse  does meet the  entire calendar year requirement, generally there is no mechanism  to  have one partner as standard and the other as itemized.

Am I missing something here ?

I do recognize my colleague @DaveF1006 's post  and agree as to what he is saying but  I am still stuck  with  "there is no foreign income / tax"  to consider  as I read your post.

Please excuse , if I am reading your post wrong.