Claiming nonresident of US for tax purposes on 6th year on J and F visa. : immigration

Hello all,

In accordance with the IRS, there’s a SPT exception for college students that permits me to say nonresidency if I fulfill:

The second exception to the substantial presence check for aliens is about forth in Inside Income Code part 7701(b)(5)(D) and (E) and in Treas. Reg. § 301.7701(b)-3(b)(7)(iii). The exception is obtainable solely to alien college students (not lecturers/researchers, and many others.), and incorporates 4 necessities for its software. The coed –

1. doesn’t intend to reside completely in the USA;

2. has considerably complied with the immigration legal guidelines and necessities referring to his pupil nonimmigrant standing;

3. has not taken any steps to vary his nonimmigrant standing in the USA towards changing into a everlasting resident of the USA; and

4. has a more in-depth connection to a overseas nation than to the USA as evidenced by the components listed in Treasury Regulation 301.7701(b)-2(d)(1).

At present, I do not intend to stya within the US, however that may change. Both manner, I fulfill (1), I fulfill (2) and (3) additionally.

My query is about (4), can I declare nearer connection to a overseas nation if I filed for nonresidency in Cananda additionally?

301.7701(b)-2(d)(1). appears to state that “The situation of the person’s everlasting house;” generally is a cause for claiming nearer ties.

Thanks prematurely!