Qualify for citizenship? N600 form

[DomaRome]

I was born in Canada (1984) to a US citizen mom (she was born and raised in the USA) and a Canadian father. She moved to Canada in the early 70's when she was 26, later married my dad and had me. She is still a US citizen and a permanent resident in Canada. I've never tried to apply for citizenship and always travelled on a Canadian passport.

I'm looking at applying for a certificate of US citizenship. Do I have to be residing in the US or trying to reside in the US to get a certificate? I plan to live in Canada but want to get my citizenship for tax reasons and possible future employment.

Thanks!