US tax residency

[Fug1]

I'm a Canadian citizen who has recently moved back to Canada after living in the USA for 13 years. I had a green card for the last 9 years I was in the USA. I've now relinquished my green card and have an I-407 form.

Question: I've been asked a few times if I have "tax residency" in the USA. I'm not sure the correct answer to this question. Now that I'm no longer a US resident and don't have a green card, I don't believe I'll be paying US taxes on my Canadian income. But do I have to file my final year of taxes and file form 8854 before I'm no longer considered a US "tax resident"?

[nelsona]

I guess the question is "who is asking?"
You are no longer a green card holder, and even if you had to file a 2019 tax return, it will likely be dual status, with the period since relinquishing included on a 1040NR, so you are like any other Cdn who has/has US-sourced income: A US non-resident.

Who wants to know?

[Fug1]

Primarily Canadian financial institutions. I assume they're asking so they know how to handle reporting to the IRS. I've been telling them I'm not a US tax resident, since I don't expect to need to report any gains to the IRS moving forward. But I was wondering if my answer is technically correct.

[nelsona]

It is accurate, since relinquishing.