Moved from US to Canada -- did not file 1040-C

[galaxstar]

Hello,

I permanently moved from the US to Canada on December 9, 2024. I am a Canadian citizen. While in the US, I was on an L1 visa.

After moving, I continued working for my US employer and did *not* have any Canadian employer income (that started on January 1). There was income tax withholding on my US income from the US company for this period of time.

I did not ever hear about this 1040-C filing that I was supposed to do before leaving the US. I will be filing a dual status return for 2024, with the portion up until December 9 being filed as a resident alien, and December 9 - 31 as a non-resident alien. I did not have any other sources of income (e.g. selling stocks) for the December 9 - 31 period.

Can someone advise me on
1) whether I need to return to the US to file the 1040-C? There is a clause that states that Canadians are exempt if they commute frequently to the US and their US income is subject to withholding, but I did not "commute frequently" to the US.
2) if my understanding of which forms I need to file is correct?

Thank you!

[pk]

@galaxstar , 

(a) were you on a work visa while in USA ?  If so which ?    Did your visa run out  or what ?

(b) How long were you in the USA  --- what I am trying to get at is whether you will be considered a long-term resident.

(c) Do you have any financial / other connections to the USA ?

Generally, I would suggest  for you to file as a resident for the whole year 2024 ---  and no  dual status .  This is because  you are so close to the end of the year, you were paid by the same US entity and taxes withheld ( as if you were in the USA and no 1099- issued, just W-2  ).  This will also allow you to use the Standard deduction  for the year rather than itemized.  

I will circle back once I hear from you --yes ?