The post you cite refers to the “closer connection” rule, meaning you still considered yourself a U.S. resident after moving to Canada because you had a “closer connection” to the U.S.
Generally, if you were a U.S. resident in 2022 but are not a U.S. resident during any part of 2023, you cease to be a U.S. resident on your residency termination date. Your residency termination date is December 31, 2022, unless you qualify for an earlier date.
Earlier residency termination date.
You may qualify for a residency termination date that is earlier than December 31. This date is:
- The last day in 2022 that you are physically present in the United States, if you met the substantial presence test;
- The first day in 2022 that you are no longer a lawful permanent resident of the United States, if you met the green card test; or
- The later of (1) or (2), if you met both tests.
You can use this date only if, for the remainder of 2022, your tax home was in a foreign country and you had a closer connection to that foreign country. See Closer Connection to a Foreign Country.
You can't claim a closer connection to the U.S. if you've applied, or took other steps during the year, to change your status to that of a lawful permanent resident of Canada, or you have an application pending for lawful permanent resident status.
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