Treaty Tie-breaker

[Cryssielee4]

Hello,
I am looking for help in understanding at what point in the year did I became a USA tax resident.

I am a Canadian citizen with no spouse or kids who started full-time work last year (March) in Seattle. When did my center of vital interest shift to USA, or is it indeterminate?

CANADA ties
-Approximately 2 weekends per month in Canada (always seeing some family) – driving commute.
-Owning home in B.C. (sibling living with me without paying rent).
-Grew up in B.C. with Family (Parents, brothers, nephew, cousin) living near home.
-Other Canada ties kept while in Seattle: BC driver’s license, car registration, 2 bank accounts, mortgage, credit card, pension plans, voting history, furniture and personal belongings, student loan payments, cell phone.

USA (Seattle) ties - Chronological
-Nov 2024: Bank account opened (TD – no physical branch in Seattle) with close ties to Canadian account
-March 2025: TN visa full-time work, only employment income (Seattle)
-April 2025: Medical coverage begins and losing Canadian health coverage. One medical visit since.
-May 2025: Signed apartment rental lease (Airbnb before this).
-June 2025: American (resident of Colorado) long distant boyfriend of 4 years starts frequent and prolonged visits (half the time), while leaving personal possessions in the apartment.
-January-March 2026: Credit cards and USA cell# acquired.
-March 2026: Boyfriend added to lease but does not pay rent until June 2026 after cutting ties in Colorado and starting employment in Seattle.

2027: Boyfriend is planning to move back to Colorado early 2027, and I am looking to move there also (latter half next year) after selling the Canadian house and cutting ties with Canada.
Much appreciated.

[nelsona]

May 2025, when you got an apartment. Nothing else is more important than that.

[nelsona]

Boyfriend has absolutely no bearing on any of this.
]

[Cryssielee4]

Thank you Nelson.
Sounds like the full time job being my soul income trumps all the Canadian ties with regards to the center of vital interest?

[nelsona]

No, it doesn't. But none of the ties in Canada you mentioned, make it your centre compared to what you list in US. You needed a habitual abode to tip you into US.

Btw, Now that you are working and living in WA, you must get WA driver's license.

[Cryssielee4]

So pior to May 2025, treaty breaks to Canada because of permanent home there and none in USA. May 2025, with permanent home in both countries, the center of vital interest is considered, which looks indeterminate. Therefore, habitual abode is considered, which clearly tips to USA.
Did I get that right?
Much appreciated. Have a great weekend.

[nelsona]

that's what i said in first reply.

[Cryssielee4]

Yes you did. Thanks again!