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Thank you @AmeliesUncle !   Now, I am confused as to how much I need to include in the 'Other expense' of Section 481(a) Adjustment.   Let's say my Cost Seg breakdown is as follow: 5 yr asset -> $20K 15 yr asset -> $6K 27.5 yr asset -> $150K after excluding land cost.   I will enter the following as depreciation for the tax return: 1. Depreciations: 5 yr -> cost basis $20K.   Current depreciation without bonus depreciation calculated by TTX, lets say $10K 15 yr -> cost basis $6K.  Current depreciation without bonus depreciation calculated by TTX, lets say $500 27.5 yr -> cost basis without land cost $150K.  Current depreciation without bonus depreciation calculated by TTX, let's say $5K.     Let's say Form 3115 has the section 481a adjustment as $35K.   How do I calculate how much I need to fill out in the 'Other expense under 481a adjustment'?  1. As it meaning the whole $35K or 2. Should I minus the 5 yr and 15 yr assets depreciation which were already calculated by TTX from the total $35K?  Meaning $35K - $10K - $500 = $24500? Or 3. Something else?    

  Exception: It can be non-taxable if it meets the IRS’s “convenience of the employer” test (IRC §119): On the business premises – The lodging must be on or near the employer’s place of business. For the employer’s convenience – Provided for business reasons, not just as extra compensation. Condition of employment – You must be required to accept the lodging to properly do your job.    

IRS Pub 559 -- "If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. How To Report Income in respect of a decedent must be included in the income of one of the following. The decedent's estate, if the estate receives it. The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. Any person to whom the estate properly distributes the right to receive it." @thisblows 

Thanks again for this reply, I really appreciate it!   Your directions are very clear, and I really appreciate the thorough instructions. But I guess I have some concerns going down this road --mainly double taxation.   From what you're advising, it seems like you're directing me to just claim this income as income from a US employer why failed to give me a w-2. My issue is, I've already been taxed by the Canadian government on that income, and I don't need to pay taxes to two countries for one income. There's no indicating that this income came from a foreign country in your suggested process. There is a Canadian Tax ID number for the employer, so it doesn't seem necessary to pretend that there isn't. How would I later get reimbursed for double taxation if I don't enter the Canadian employer's Tax ID #? I would miss out on my tax refund that I'm owed by the CRA.   (Important note: I'm in the process of changing to non-resident citizen status, thus why I haven't filed my Canadian taxes yet --I was advised to do my US taxes first by the CRA).   My understanding of "declaring world income" (and I'm definitely no expert) is that you're just stating that you have income from a different country, and need to be upfront on all your streams so that each country is in the loop. My plan has always been to file my Canadian income on a separate instance of Turbotax.ca (like I did before I moved to the US) and notify them of my US world income, that they are not entitled to. But if I claim this income under the guise of a US employer who failed to give me w-2, forfeiting my Canadian return.

Have you e-filed already?   You are posting from TurboTax Live.  You can arrange for the Live help you are paying the extra fee for with your questions from 5 a.m. to 5 p.m. Pacific time Monday - Friday.   https://ttlc.intuit.com/turbotax-support/en-us/help-article/product-setup/connect-tax-expert-turbotax-live/L73wOZD5D_US_en_US?uid=m8zw1pbb  

@bobby_chris30  I added some info to my answer above to point out that desktop software needs to run on an actual full computer, not a tablet, iPad, etc.   See the following requirements:   FAQ:  Minimum system requirements for desktop software https://ttlc.intuit.com/turbotax-support/en-us/help-article/product-system-requirements/minimum-system-requirements-turbotax-mac-software/L5ar0Busw_US_en_US

If you want to choose TurboTax to prepare the 2023 return, it can only be in the 2023 desktop software, which requires a full computer (PC or Mac); it can't be on a tablet, iPad, etc..  A 2023 return cannot be prepared online with TurboTax.   It cannot be efiled; it has to be printed, signed, dated, and mailed.   It's recommended to mail with a method that has tracking.   You can purchase 2023 desktop software from TurboTax at this page: https://turbotax.intuit.com/personal-taxes/past-years-products/   Or you may be able to still find the 2023 product at Amazon.  But if you purchase there, be sure it is being sold by Amazon itself as an authorized retailer and not some third-party seller.   There will be a page of Filing Instructions that prints with the return, and folks in this user community can assist if you have any questions.

Here's how you can report the income from the Canadian employer on your U.S. tax return, in spite of the employer's error. You enter the income as additional wages that were not reported on a W-2. You will pay income tax on it, and also the Social Security and Medicare taxes that the employer should have withheld. You will pay the same amount that you would have paid if your employer had handled it correctly on a W-2. Since the employer gave you a T4 I assume that they paid you in Canadian dollars. You have to convert the amount to U.S. dollars. All amounts that you enter in your U.S. tax return must be in U.S. dollars. Here's how to enter the income in TurboTax.   Go to Federal Taxes > Wages & Income. Click "I'll choose what I work on." On the screen "Your 2024 Income Summary," scroll all the way down to the last section "Less Common Income." Click the Start button for the last topic, "Miscellaneous Income, 1099-A, 1099-C." On the next screen click the Start button for "Other income not already reported on a Form W-2 or Form 1099." The next screen asks "Did you receive any other wages?" Select Yes and click Continue. The next three screens ask about household employee wages, sick or disability pay, and Medicaid waiver payments. Click Continue on these three screens without entering anything. The next screen asks "Did you earn any other wages?" Select Yes and click Continue. The next screen asks the source of the other earned income. "Employee compensation that was not reported on a W-2" will already be selected. Click Continue. On the next screen, "Employee Compensation Not Reported on a W-2," click Continue. If you are filing a joint return, you will get a screen asking which one of you the income is for. Select your name and click Continue. On the next screen, "Report Your Wage Income," enter the employer's name and the total amount of the wages, in U.S. dollars. Under "Employer's Tax ID Number" select "I don't know my employer's tax ID number. For the Reason Code select "H - I received a Form W-2 and a separate Form 1099-MISC and/or 1099-NEC and the income should have been reported on Form W-2." Select code H even though you did not get a 1099-MISC or 1099-NEC. Click Continue. Read the next screen, "Report as Wages," and click Done. The income will be reported on Form 1040 line 1g. Form 8919 will be included in your tax return. Form 8919 calculates the Social Security and Medicare taxes. The total of these taxes will appear on Schedule 2 line 6 and will be included in your total tax liability.