QUOTE(Kathryn41 @ Jan 26 2008, 11:21 AM)

Lona, the IRS treats residency differently than Immigration does. Since you are living in the US - even if you don't have a green card yet - they consider you a resident. Even illegals who file taxes file as resident - which means residing - in the US. It doesn't have to mean that you have a visa to prove you are here legally.
You may wish to pick up one of those big tax guides that are available at places like Barnes & Noble right now - they sell for around $20. That is what we did for my first year here and it was a big help to us in determining what and how to file to get us the best tax break from both Canada and the US, since I also needed to file my 'exit' return with Canada.
There is a tax treaty between Canada and the US that is supposed to prevent double taxation - the big tax guide will explain to you how to take advantage of that, whether it will be married, filing jointly or married, filing separately. You are not considered a non-resident alien for tax purposes.
There did seem to be some useful replies for you on the other thread - especially Kez'.
Hi Kathryn
thank you for the info about the big tax form , yes I did read Kex advice and she was extreamly helpful , just had to know about the statement we supose to attache to the 1040 in reguarding of choice of residence , but you sure helped thanx a lot