Filling US Tax Return for Canadian PR?

My spouse is a PR of Canada and now has to file both US and Canada income taxes as his country of birth is US.





As he makes well below the $82,400 mark set by the income exemption mark for use of Form 2555, is it just as simple as him filling out Form 1040 and Form 2555 to exempt all income he made in Canada? Is he able to just put that in 2006 he made X amount less then 82,400 in Canada and claim the entire amount on Form 2555 to zero out the amounts on his 1040?





He will not be claiming a spouse or dependent as neither are US born or living in the US and all of his income is from a Canadian Employer. There isn't any "odd" items to his return, just straight income paid, CPP, Union Dues and EI deductions.

Filling US Tax Return for Canadian PR?
US Citizens are required to file and claim their worldwide income. If the expatriate, there is no longer a US requirement.





--A Damn Fine Tax Advisor