SPT for a TN Employee outside US and Canada?

[alhazen]

I'm a single Canadian citizen working for a US company on a TN visa as a W2 full-time employee.

I'm based in the US since 2019. Starting with 2021, I "left" the US to travel and work from overseas and have been spending all year in other countries (never been back in Canada). Employer continued to deduct payroll and income taxes from my paycheck like normal. I thought I was good since I was paying US taxes as before (and the IRS would be happy), that is until I recently found out that I could lose my tax status as a US "resident alien" and become a "nonresident alien" for not meeting the Substantial Presence Test (SPT) for 2021, since I've never spent a day of the year in the US (yet).

My residence history:
2019: left Canada for the US in mid-December
2020: Entire year in US
2021: Outside of North America since Jan 1. Living in countries 3 and 4 (less than 6 months each)

Now, I prefer to remain a US tax resident for 2021 (less paperwork and headache for my employer. I believe some of the benefits like health care or 401k are tied to being a US resident, I'm not sure though). However, I've read conflicting information on the condition that makes a TN status employee be considered a "resident alien". There's the SPT, and there are also claims that TN employees must spend more than 183 days *per year* in the US to be considered a resident alien. Others say it's all about one's abode i.e. familial/economic/social ties (the US in my case). So which one is it?

Questions:
- For my case, is spending 31 days in 2021 in the US sufficient to meet the SPT and remain a US resident?
- Is there a risk that I end up being treated as a Canadian tax resident as fall back due to some tie breakers in US-Canada tax treaties?
- Do I qualify for the FEIE on the basis of the "physical presence test"?

Many thanks!

[nelsona]

Once you established residence in US, you became non-resident of Canada. Assuming you met all departure requirements, you should still not have anything to do with Canada. Now, if you do not meet US requirements, it will depend on your ties in these other countries, and the treaties with THOSE countries.

[nelsona]

That would be outside the scope of this forum.