U.S. residency termination after moving to Canada — exactly 183 U.S. days + ESPP/RSU sales

[punshriv]

Hi,

I moved from the U.S. to Canada in July 2026 and am trying to determine my U.S. tax residency status for 2026.

My facts:

* U.S. tax resident in 2025, working on H-1B (Indian Citizen)
* Spent exactly **183 days in the U.S. in 2026**.
* Left the U.S. on **July 3, 2026** and moved to Canada on a **work permit through an intra-company transfer**.
* Started physically working in Canada on **July 6** and have not returned to the U.S.
* I expect to be a Canadian tax resident from my arrival (moved with my family to Canada, do not own a home in US)

Since I spent exactly 183 days in the U.S., my understanding is that I **cannot use Form 8840**, which requires fewer than 183 days.

However, can I still use the separate **residency termination-date rules** and be treated as a U.S. resident through July 3 and a nonresident thereafter, assuming I established my tax home/closer connection in Canada through the tie breaker treaty ? Would this mean filing a **dual-status return with a residency termination statement**, and using Form 8833 ?

I also sold **ESPP and RSU shares in August**, after moving to Canada. For the RSUs, I understand the compensation portion may require allocation based on U.S./Canadian workdays. My question is mainly about the **capital gain on the shares sold after becoming a Canadian resident**.

Would those post-move capital gains generally be taxable only in Canada, or does my having exactly 183 U.S. days cause the U.S. to tax them as well? If both countries tax them, would a foreign tax credit be required?

Thanks for any guidance.

[punshriv]

Some additional context -

I'm trying to determine the appropriate way to be treated as a U.S. nonresident after my move on July 3.
Given that I moved to Canada with my family, no longer have a permanent home available in the U.S., and have established my home and employment in Canada, would it be appropriate to claim Canadian treaty residence under Article IV of the Canada-U.S. tax treaty and file Form 8833? Would this also allow me to provide a W-8BEN to my broker as a Canadian resident?
Alternatively, should I rely on the U.S. residency termination rules under IRC §7701(b)(2)(B) / Treas. Reg. §301.7701(b)-4(b)(2) and treat July 3 as my U.S. residency termination date, resulting in a dual-status filing for 2026?