1. see PM
2. 3. I was on F1 OPT for my job and failed to get selected for H1b. I became RA for tax in 2022. My I20 expired in mid June 2024 and I left the US mid July 2024. I got Canada PR in 2024 and my company transferred me to their Canadian entity. If I get H1b in 2025 or 2026, my company will want me to move back to the US whenever H1b starts which is normally Oct. so sadly I won't know the exact plan until I get selected.
let's say if I move back to the US because of H1b in Oct 2025, I guess I should be a US tax resident for both 2024 and 2025 based on publication 519 and SPT test. For 2024 and 2025, clearly I'm also a resident in Canada. Does it lead me to the tie breaker rule, hence Canada will take precedence?
