form 8840 - closer connection exemption and tax home

I have lived and worked in the US for 180 days in 2009 (under TN-1). all of my 2009 income came from this period in 2009. Therefore, i understand that i am eligible for the closer connection exemption (even though i do meet SPT becuase of stay in the US in previous years) and can submit form 8840.

however, my question is under my circumstances, is Canada my tax home for 2009 given that all of my income came from the US and that my employment location where i earned that income was in the US for those 180 days? ( i did however maintain close connection to Canada by means of family, posessions, social ties etc. and my work stay in the US was only 1 year in total over 2008/2009)

so i am wondering if i even stand a chance of receiving the closer connection exempetion or whether i should just try filing 8833 form?

thank you

The closer connection exemption only works when you have been in US LESS that 183 days BUT you meet SPT thru days in previous years. Do you meet that narrow definition? If not, the you don't even need 8840. you simply file 1040NR.

If you sepent more than 183 days in US:
What you can use is the 8833 treaty position, in which you claim that you are non-resident by treaty, and file a 1040NR. There is also space on the 1040NR to make this claim.