Checking one's status with the IRS

Question

I'm not American. I was a resident alien and worked legally for 9 weeks in the US a few years ago. I received a US SSN. The job turned bad and I went back to Canada.
I never filled a US tax form, but I filled a Canadian one, reporting the US salary, and paid the extra tax (difference between higher tax in canada and what US employer had kept aside). So, I'm pretty sure there's nothing I could possibly owe. My understanding is that the two governments share data, anyway.
How can I check that my situation is completely regular, though?
Reason for asking is that I'm currently employed by the Canadian branch of a US company and the stock option plan requires me to fill an W-8BEN. I'm confident I can check "[x] US tax doesn't apply to me", but since I received a US SSN in the past, I'd prefer no surprise came up.
Any thoughts ?

RonJohn · Answer

These might help:
https://www.irs.gov/individuals/international-taxpayers/determining-alien-tax-status

If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of two tests. You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1-December 31).

https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/United-States-Tax-Residency.pdf

Substantial Presence Test – An alien individual will meet the substantial presence test if the individual is physically present in the United States for at least:

31 days during the current calendar year; and
183 days during the 3-year period that includes the current calendar year, and the 2 calendar
years immediately preceding counting:

a. All days of physical presence in the United States during the current calendar year, and

b. 1/3 of the days the individual was present in 1st preceding year; and

c. 1/6 of the days the individual was present in 2nd preceding year.

Thus, if you only ever worked lived in the US for those 9 weeks, then it looks like you are Resident Alien.

Checking one's status with the IRS

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