# Question About Filing Back Dated 1040NR and 1040 on Year of Expatriation



## biglemoncoke (Aug 25, 2011)

Hi Guys,

I notified the US Embassy earlier this year that I became a Canadian citizen and relinquished my US citizenship as a result.

Earlier this year I also filed for my US taxes for the full year of 2013 not knowing what date they would use that determines my lost of citizenship.

Today I received my CLN and was notified that as of August 2013 last year I was not a US citizen.

Does this mean that I would need to file a 1040x + Amended 1040 + 1040 NR + 8854 to amend my filing last year and log out of the system once and for all?

Some more questions: Form 1040NR does not provide a "Married but filing separately" filing status as it does on the regular 1040 form. I do not want to get my NRA spouse logged into the system and I do not plan to use any of her deductions or exemptions.

I know that I could not take standard deductions as I am an NRA partially last year, but what about exemptions? There doesnt seem to be anything that tells me I can't use the 3900 exemption amount.

When I file for my 1040 - do I pro-rate everything? i.e. Income, Deductions etc.
1040NR explicitly states not to place any non-US income into the form, I've seen conflicting experiences, which is right? If I do place my non-US income, I would suppose I need to file for my remaining income I earned for 2013?


Many Many Many Thanks!


----------



## diharv (Jan 1, 2014)

I am in a similar situation as I too recieved my CLN today . I went to the US Consulate and relinquished my US citizenship in March of this year. The date I became a Canadian was in March of 2013. I am in the process of having my 2013 stuff done. However , for tax purposes the date that the IRS is interested in is the date of notification of expatriating act , ie the date you went to the consulate to do the deed. If you read the front page of the instructions fo form 8854 which came with the CLN it says you are considered to have relinquished your US citizenship on the earliest of four possible dates and the only one that applies to you and me is number 2 , the one that says the date I furnished to the state dept a signed statement of voluntary relinquishment of uS nationality confirming the performance of an expatriating act. So I will leave 2013 alone and will file a 1040 next year for Jan-March 2014 and a 1040NR for March-Dec for any US source income of which there will be none and of course the 8854 is due by mid 2015 or so.
So be sure to read the instructions carefully. It clearly says that you are considered to have expatriated on the date you relinquished your citizenship AND you are considered to have relinquished on the earliest of four possible dates , one of which will apply to you.
hope this helps.


----------

