You record the actual date that he moved, ie. when he severed ties with Canada, under the departure date under "Residency" on the info screen.  He reports his world-wide income up to the date of emigration on the Canadian return - this would mean any US income earned as well.  You will have to complete Schedule A/B - just follow the diagnostics on that.  If he actually moved before the current year, you will have to amend the prior year's tax return.  He will have to file a US tax return from his date of residency on.  So he is a part-year taxpayer in each country. Tuition paid in Canada prior to that date cannot be claimed in the US.  There is a US tax credit for certain tuition.