How can this happen? Based on the following formula:
If all the days in the current year + 1/3 of the days in the last year + 1/6 of the days of the year before the last year = 183 days or more, then you are a deemed resident of the US.
Example 123 +1/3*120+1/6*120= 183 days. So be careful if you spend December January, February and three days anywhere in the US you may fall into this category.
Although you can try applying the tax treaty tie breaker rule to get out of this it is much better not to have to do that. It is a headache. However, to address the substantial presence test one should file a form F8840. See the link below.
Closer Connection Exception for Aliens
Check the following detailed definition from the IRS website.
For more information on Canadian taxes please visit my website
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