I'm a Canadian citizen who moved to the U.S. in July for work on a TN visa. All major ties in Canada were severed at the time of the move. According to the information on the CRA website I would be considered a non-resident in Canada for tax purposes after the day of the move. So I would need to file taxes in Canada for the first portion of the year as a resident. According to the information on the IRS website I do not pass the green card or substantial presence test. So in the U.S. I would be considered a non-resident alien for tax purposes. However, there is a tax treaty between US and Canada which may have an effect on the determination of residency for tax purposes. My question is: in U.S. should I file taxes as a non-resident alien, or as a resident alien?
