Cdn on TN status in US - filing taxes - questions
 

I am starting to think about how I am going to file my taxes this year.
I lived and worked in Canada from Jan-May '04. I moved to Massachusetts
in May '04 and started working.
I have read most of the posts in this forum but I still have a few
questions, some specifc to filing MA tax return:

1- I will file canadian tax return from Jan-May '04 and set my
departure date as May 15 '04 (the date I started paying rent in US).
I have not notified my cdn bank that I moved to the US. Should I do
that now or is it too late to have them withhold the interest tax? Do I
have to change my address with the bank? Currently I have left it as my
parent's address in Canada (which was my cdn address before leaving for
the US).

2 - I will file a US federal tax return for May 15-Dec'04. I will file
as a resident of the US. Does this mean I need to report my cdn income
from Jan - May on this return or can I ignore any income from before I
became a resident/TN holder? I have read conflicting information about
this.

3 - For MA taxes they have two variations of Form 1 for reporting
income tax:
a) Resident Income Tax Return (full-year residents only)
b)Nonresident or Part-Year Resident Income Tax Return

I looked over both forms and I selected form b) at first but when
looking through it more carefully it seems this is to be used by US
citizens who may have lived/worked in states other than MA during the
04 year. This is not my case. Perhaps I should file as a full-year
resident of MA and only report that income that I earned starting May
04 in the US? Or should I file as a part-year resident and then would I
report my cdn income from the first half of the year or leave that out?

4 - I am not going to make any RRSP contributions this year. How does
this affect how I file my US taxes? Do I need to report the existence
of my RRSPs to the US even if I am not contributing to them or selling
them this 04 year?