Hi toedtoes,
I would not bet on that. You may still be required to PROVE you have closer connections. The best way is still to stay no more than 120 days.
toedtoes wrote:
It depends on whether you have a Closer connection to a foreign country.
If you have a stick & brick home in Canada and vote in Canada, then you don't have to worry about the 3 year rule. For full-timers with no stick & brick, then it becomes more important.
Pianotuna has no owned home in Canada, and cannot vote in Canada, and owns property in the US - so there is a lack of proof to a "connection with a foreign country", so the IRS will see him as a US resident under the rules if he hits that 3-year limit.