# 1040 Joint and 1040nr Individual?



## dgs49 (Mar 6, 2020)

My wife and I expatriated from US to Canada in April, 2019. It's clear my wife and I have to file separate 1040NRs for post-April. Do we also file separate (but married) 1040s for Jan to April, or can we file joint as we have for years previously? We are both Canadian citizens who have retired after working 30 years in the States. I can't see this answer anywhere. Sorry if I've overlooked it.


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## Moulard (Feb 3, 2017)

Are either of you green-card holders (past or present) who have not submitted Form I-407?

If yes then they would still file a 1040 not a 1040-NR (and optionally a joint 1040).

If no, then you would file separate 1040-NR - there are no joint filings for non-residents.


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## dgs49 (Mar 6, 2020)

We both still have our green cards, but we've declared a change of residence to Canada Revenue Agency. Our income will be US pensions, so we are hanging onto the green cards (but we don't intend using them for any US employment). We realize that not filing I-407s continues to make us US taxpayers, but we're expecting that Canada will recognize the tax payments to the US as foreign tax credits, so the effect would be the same as if we surrendered the cards. We satisfy the tie-breaker conditions for being considered Canadian residents. I hope we're doing the right thing! It's hard to know, and thanks so much for your input.


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## Moulard (Feb 3, 2017)

As green-card holders you continue to file using 1040 not 1040-NR as you will still be considered a US person for tax purposes.


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