When totaling all the days for each of the above three years, remember that the days don’t have to be consecutive, and a part of a day constitutes a full day.
If the total is more than 182 days, you have met the substantial presence test and are considered a resident alien for tax purposes for the current year.
If the total is 182 days or less, you are considered a non-resident alien for tax purposes for the current year.
Exemptions from resident alien status
If you meet the substantial presence test and want to be exempted from being considered a resident alien–in other words, be considered a non-resident alien–there are two possible exemptions you can claim:
a) Exemption under the “Closer Connection Category” of the U.S. Internal Revenue Code
You can avoid being considered a U.S. resident for tax purposes by meeting certain criteria:
You must have spent less than 183 days in the United States in the current year and you must not have applied for or received permanent resident status (a green card). When calculating the days, you can claim exemptions for days that you had to remain in the United States because of a medical condition or days spent in transit between two foreign countries, for example. Enquire about other acceptable reasons for deleting days.
Your tax home is in Canada. If you are not employed or self-employed, your tax home is where you regularly live, as shown by owning or renting a house, condo, apartment, or furnished room. Your Canadian home must be available to you continuously throughout the year at all times, and not just for the period that you are not in the United States.
If you are employed or self-employed, your tax home is the location of your principal place of business or employment, regardless of where you maintain your family home.
You had a closer connection to Canada than to the United States during the current year. Various factors demonstrate that you maintain more significant ties to Canada than the United States. These factors include the location of the following:
your permanent residence
your family
your personal belongings, such as cars, furniture, clothing, and jewelry
your bank
where you carry on business (if applicable)
social, cultural, religious, or political organizations to which you belong or in which you participate
the jurisdiction where you vote
the jurisdiction where you hold a driver’s licence.
