Dual-Status Joint Filing

[user17757600353]

Hi,

Me and my spouse moved from Canada to US in March 2025 on work visa. For years 2022-2024, we lived in Canada, and filed taxes in US as non-resident as we had rental income in US. Prior to 2022, we were living in US on work visa, and filed as tax resident. 

question - for 2025, we both seem to be dual-status; Jan-Mar 2025 - Non Resident, and April - Dec 2025 - Resident. Can we file taxes jointly as full year resident ? or need to file separately and also two forms (incl. 1040NR)? 

[Vanessa A]

Yes.  You can make the first year choice. If you are married, it is possible that you could choose to be treated as a Resident Alien for the entire year.  

"Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply. 

 You were a nonresident alien at the beginning of the year. 

 You are a resident alien or U.S. citizen at the end of the year. 

 You are married to a U.S. citizen or resident alien at the end of the year. 

Your spouse joins you in making the choice. 

This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. 

Note. If you are single at the end of the year, you cannot make this choice. If you make this choice, the following rules apply. 

You and your spouse are treated as U.S. residents for the entire year for income tax purposes. 

You and your spouse are taxed on worldwide income. 

 You and your spouse must file a joint return for the year of the choice. 

Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you." Page 12 Pub 519

[user17757600353]

Thank you, @Vanessa A ! Super helpful. Just one more clarification - would 2025 be still considered under  first year choice given we did live in US before 2022, and filed taxes as residents then?

[Vanessa A]

Yes.  Since you were non-residents from 2022-2024, you were not a resident during the preceding year which is the requirement for first year choice.

However, considering you met the substantial presence test in 2025 (assuming you did not leave after arrival) you can file a joint return as full year residents under 6013 (h).  Do understand that if you file as a full year resident, you will need to include any income you earned while living in Canada as well. Since both you and your spouse would have met the substantial presence test by the end of the year, you would meet the qualification of married to a resident alien at the end of the year

In order to properly make the election under IRC § 6013(h): – 

• The individual must be a nonresident alien at the beginning of the tax year, – 
• The individual must be a U.S. resident at the end of the tax year, – 
• The individual must be married to a U.S. citizen or resident alien at the end of the tax year for wh...
• A statement making the election

[user17757600353]

Amazing! Thank you, @Vanessa A . One more question - Can we claim moving expenses from Canada to US?

[DaveF1006]

No, not on your US return unless you are active-duty military. You may be able to claim it on your final Canadian return if you meet the CRA’s definition of a factual or deemed resident of Canada.  You may view this link for more information about this status.