If I am claiming treaty residency in Canada, does Form 8833 have to go in with a timely 1040-NR?
I spent enough time in the U.S. to create a real residency question, but my position is that the Canada treaty tie-breaker keeps me resident in Canada for treaty purposes. I know Form 8833 is part of that discussion, but what I am still unclear on is timing. If the main nonresident return is late, does that damage the treaty disclosure posture too, even if the substantive treaty argument is strong?
I want to make sure the filing sequence is right before I let the year slip any further. This feels like a place where people spend a lot of time reading treaty articles but not enough time thinking about the procedural rule around when the 1040-NR and Form 8833 actually have to be on file.
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