Direct AnswerA Canadian snowbird who owns a California home but splits the year must count US days carefully. The IRS substantial presence test (31 days current year + weighted 183 over three years) can create US tax residency unless the closer-connection exception (Form 8840) or a treaty tie-breaker applies. California applies its own residency analysis separately. Owning a home is just one factor - days and ties drive the result. Brian handles the property; he is a REALTOR®, not a CPA - run the calendar with a cross-border professional.
The hardest part of Canadian snowbird ownership isn't buying - it's the calendar. Here's the day-count framework, plainly.
Substantial presence test
You may be treated as a US tax resident if present at least 31 days in the current year and 183 weighted days over three years (current-year days + 1/3 last year + 1/6 the year before). Many snowbirds plan to stay under the line.
The closer-connection exception
Even if you meet the day count, the closer-connection exception (IRS Form 8840) can preserve nonresident status if you maintain a tax home and closer connection to Canada and meet the conditions. Treaty tie-breaker rules may also help. These are claimed proactively - file on time.
California is separate
California runs its own residency analysis independent of the federal test; owning a California home is one factor among several. If you intend to stay a Canadian resident, structure time and ties deliberately, with professional guidance.
Owning here doesn't automatically make you a US/California resident - but exceeding day counts or building strong ties can. Coordinate the calendar with a cross-border CPA before committing to a part-year routine.
Important - please read: Brian Cooper is a licensed California REALTOR® (DRE# 01434286), not an immigration attorney, CPA, tax adviser, or financial adviser. Visa, tax, pension, and currency information here is general and educational - confirm your situation with a qualified cross-border attorney and CPA. Any lender or service-provider referral is disclosed under RESPA. Equal Housing Opportunity - service-area awareness only, never steering by national origin, religion, or any protected class.
