# US Tax: US H1B & I-140 Holder migrated to Canada as PR



## karthiksankar (Mar 29, 2020)

Hi,

I immigrated permanently from US to Canada in June 2019 as a Canadian Permanent Resident. I was residing in US on a H1B visa from 2016 to June 2019, and prior to that I was a F1 student from 2013. My employer had also filed I-140 petition which was approved in 2017 and is still valid (priority date is not yet current).

I did not have any US income after I immigrated to Canada, and I did not have any Canada income when I was in the US.

When filing US taxes for 2019, should I file a resident alien tax return (since I pass the substantial presence test), or a dual-status tax return? I am not sure whether I have a Residency Ending Date in 2019, since I have now established a different tax home, but I also read on IRS site that I cannot be considered to have closer connection to a different country if I have filed I-140.

My tax consultant mentions I have to file dual-status return. But, it will cost me $4000 tax liability that I need to pay, since I do not qualify for standard deductions any more, but I am not sure if that's what is applicable for me. Kindly advise!

Thanks!


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## sguru01 (10 mo ago)

karthiksankar said:


> Hi,
> 
> I immigrated permanently from US to Canada in June 2019 as a Canadian Permanent Resident. I was residing in US on a H1B visa from 2016 to June 2019, and prior to that I was a F1 student from 2013. My employer had also filed I-140 petition which was approved in 2017 and is still valid (priority date is not yet current).
> 
> ...


Hi Karthik!
I have the same scenario as yours. What did you end up doing? Please share your experience.


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