Under the current rules, those who spend more than 182 days out of 365 days in the
calendar year, or more than 120 days per year on average over a three-year
period, may be considered a U.S. resident for tax purposes.
The new JOLT Act, (Jobs Originated through Launching Travel), would allow Canadian retirees to spend up to 240 days each year in the U.S. without a visa. But snowbirds who spend that long in the U.S. may be required to pay U.S. income and estate taxes.
To avoid U.S.