How do treaty tie-breaker rules work if I'm considered a tax resident of both the U.S. and my home country?
I'm a Canadian citizen who has been working in the U.S. for 3 years on a TN visa. I own an LLC in Delaware. Canada considers me a tax resident because I maintain a home in Toronto and my wife and kids live there. The U.S. considers me a resident because I meet the Substantial Presence Test. I'm being told I'm a 'dual resident' and need to use a treaty tie-breaker. How does this work? Which country wins? And what form do I file?
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