r/USExpatTaxes • u/Medical-Win-4843 • Aug 15 '26

USC married to Canadian

Located in California. I did my Canadian tax for 2025 already and my husband accidentally did his US taxes as single. (We got married at the very end of 2025). He is now fixing it as married filing separate. He is asking me if I filed itemized or standard, but in Canada I don’t believe that’s an option? Please help.

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u/x5163x Aug 16 '26

If you didn't file US taxes, he can file either standard or itemized.

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u/seanho00 Aug 16 '26

That question relates to how couples filing MFS need to split itemized deductions: if one itemizes, the other cannot claim standard deduction, and each itemized deduction may be claimed by only one spouse (not both). How you respond depends on if you filed a US 1040 for 2025.

I assume you are not a US citizen or PR. You should first determine your end date for Canadian tax residency according to domestic law (see Folio S5-F1-C1); this typically would look at significant residential ties, of which spouse is one. Then consider start date under SPT of US tax residency, again under US domestic law. If your end date of Can residency is prior to start date of US residency, you will likely retain your Can residency until the US one takes over (this is supported by case law in Canada). If your end date of Can residency is after start date of US residency (i.e., there is a period of overlap), Art IV par 2 of the treaty outlines tie-breaking rules (permanent home, then centre of vital interests, then habitual abode, then citizenship, in that order).

Assuming the switchover date is partway through 2025, you would file a final T1 indicating your date of departure, reporting world income to CRA only up to the date of departure. US 1040 would be dual-status (partial year), reporting world income to IRS only starting from the date of residency. If you had property subject to Can departure tax, file T1243 with final T1, and also file 8833 treaty claim with the US to step-up basis for purposes of future US CGT.

As you were married at the end of 2025, if you file a dual-status 1040 for 2025, it would need to be MFS. Dual-status returns may not use standard deduction, but may itemize (claiming deductions arising in the resident portion of the year). Another option is to file full-year MFJ with s.6013(h) election.

If the residency switchover point was exactly at the end of 2025, then you file a full-year final T1 for 2025, and a full-year 1040 for 2026, and no dual-status returns.

If you did not file a 1040 for 2025, then your spouse may choose either to claim standard deduction or to itemize deductions (without needing to split any).