If you do not have any US source income and you are a US nonresident, you do not need to file a 2019 US tax return. If you have a US filing requirement for 2020, you will need to apply for an ITIN on your 2020 US tax return.
Please note, if you are a US resident for 2020, US residents must declare their worldwide income on their US tax return.
Canada and the US have different requirements to determine residency. You can be a resident of Canada under Canadian rules and a resident of the US under US tax rules.
You will be considered a United States resident for tax purposes in 2019 if you meet the substantial presence test for the calendar year or you are a green card holder. To meet the substantial presence test, you must be physically present in the United States (U.S.) on at least:
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31 days during the current year (2019), and
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183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
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All the days you were present in the current year (2019), and
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1/3 of the days you were present in the first year (2018) before the current year, and
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1/6 of the days you were present in the second year(2017) before the current year
The calculation is only an example.
2019 70 US days = 70
2018 9 US days *1/3 = 3
2017 30 US days * 1/6 = 5
70 + 3 + 5 = 78 days. 78 days is less than 183 days so you are a nonresident.
Please see Publication 519 US Tax Guide for Aliens for more information.
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