You can self-file your U.S. taxes, but with your Canadian accounts, investments, rental and already-filed Canadian return, a U.S.–Canada cross-border accountant is strongly recommended—not legally required.

Do this first

Reconstruct your 2025 U.S. entries and Canadian ties

Apply the IRS start-date rule to your actual travel: if you first entered as a permanent resident in January, use that first January U.S. day; if your first such U.S. day was in September, use that September day. If you separately met the substantial presence test, compare its start date and use the applicable earlier date. Then assess Canadian residence separately; do not use the moving date or green-card issue date as a substitute for these facts. [IRS starting dates](https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates); [CRA leaving Canada](https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/individuals-leaving-canada-emigrants.html).

Before finalizing U.S. positions

Resolve whether your Canadian return needs a change

If you remained a Canadian resident throughout 2025 under the applicable residence and treaty rules, do not amend merely because you moved. If you became a Canadian emigrant or treaty-deemed nonresident, correct the residence/departure information and applicable departure-property reporting on the filed Canadian return through CRA My Account or a mailed T1-ADJ. Canadian real property, RRSPs and TFSAs have exceptions to the usual departure deemed-disposition rule. [CRA emigrant guidance](https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/individuals-leaving-canada-emigrants.html); [CRA change-a-return process](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/change-your-return.html).

Before filing

Prepare your U.S. income and disclosure workpapers

Separate pre-residency from U.S.-resident-period income, identify the Canadian rent reportable on Schedule E, and assess any foreign-tax-credit claim on Form 1116. Test account balances separately for the FBAR’s $10,000 combined-account threshold and Form 8938’s different thresholds; for a single U.S.-resident filer living in the United States, the latter generally start above $50,000 at year-end or $75,000 at any time. Review actual holdings for any Form 8621 foreign-investment-company issue rather than assuming every Canadian investment requires it. [IRS dual-status rules](https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-aliens); [Form 8938 instructions](https://www.irs.gov/instructions/i8938); [Form 8621 instructions](https://www.irs.gov/instructions/i8621).

Already due unless timely extended

File the 2025 U.S. return without further delay

If you became a U.S. resident during 2025 and remained one on December 31, prepare Form 1040 as a dual-status return with the required nonresident-period statement, generally on Form 1040-NR. Address the Canadian rental on Schedule E and any applicable Form 1116, Form 8938 or Form 8621. If a supported treaty-residence position changes the income-tax treatment for part of the year, its Form 1040-NR and Form 8833 disclosure needs to be coordinated with any U.S.-resident remainder. The ordinary 2025 deadline was April 15, 2026; October 15, 2026 applies only to a valid timely income-tax extension. An IRS self-preparation option is [Free File Fillable Forms](https://www.irs.gov/filing/irs-free-file-do-your-taxes-for-free), but do not assume its guided software handles this dual-country fact pattern. [IRS dual-status filing](https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-aliens); [Publication 519](https://www.irs.gov/publications/p519); [Form 4868 instructions](https://www.irs.gov/instructions/i4868).

By October 15, 2026

File a separate 2025 FBAR if you cross its threshold

If your foreign accounts together exceeded $10,000 at any time during 2025, submit FinCEN Form 114 separately through the [BSA e-filing FBAR portal](https://bsaefiling.fincen.gov/file/fbar/html). Its October 15, 2026 extension is automatic; it is not the Form 4868 income-tax extension. Include qualifying Canadian financial accounts in your threshold calculation rather than treating an RRSP’s income-tax relief as an account-reporting exemption. [FinCEN FBAR rules](https://www.fincen.gov/report-foreign-bank-and-financial-accounts); [IRS FBAR deadline](https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar).