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US–Canada and US–India treaty residence review
A person can meet domestic residence tests in more than one country. A treaty tie-breaker analysis is not automatic and can affect return type, disclosure and future reporting. The residence, home, family, work and day-count facts need to be documented before a treaty position is claimed.
Who it may apply to
People living, working or holding homes in both the US and Canada or India; cross-border founders; new residents; and taxpayers considering a treaty position for a year of arrival, departure or overlapping residence.
Records to collect
Travel log, immigration dates, home and lease records, family location, employer and business records, local tax returns, foreign tax assessments, prior US filings and income by country.
Filing and decision points
Determine domestic residence first; assess treaty tie-breaker factors and permanent-establishment issues; identify Form 8833 or Form 1040-NR implications; and coordinate foreign reporting and departure rules.
Common mistakes
Calling a treaty position an election without analysis, ignoring day counts, claiming residence in another country with no supporting records, or overlooking expatriation implications for long-term US residents.
Official sources
Reviewed by Gurleen Kaur, CPA (Washington State). Reviewed September 8, 2026.