If you spend a good part of each winter in the United States, the IRS may see you as a U.S. resident for tax purposes, even though you live and pay tax in Canada. The good news: for most snowbirds, one short form fixes that. It’s called Form 8840, and here’s how it works.
Why the IRS counts your days
The U.S. uses something called the substantial presence test to decide who counts as a resident for tax. It looks at how many days you spent in the U.S. this year and the two years before. Any part of a day counts as a full day, including the days you arrive and leave.
You meet the test if both of these are true:
- You were in the U.S. at least 31 days this year, and
- Your three-year total reaches 183 days or more, using this formula: all of this year’s days, plus one-third of last year’s days, plus one-sixth of the days from the year before that.
Two quick examples
| Pat: about 4 months a year | Lee: about 5 months a year | |
|---|---|---|
| This year | 120 days = 120 | 150 days = 150 |
| Last year (÷ 3) | 120 days = 40 | 150 days = 50 |
| Year before (÷ 6) | 120 days = 20 | 150 days = 25 |
| Total | 180: under 183, no form needed | 225: over 183, file Form 8840 |
A handy rule of thumb: if you spend more than about 121 days in the U.S. every year, you’ll usually meet the test.
What Form 8840 does
Form 8840 is called the Closer Connection Exception Statement. It tells the IRS that even though you crossed the 183-day line, your real life is in Canada: your home, your family ties, your bank, your driver’s licence and so on. If the IRS accepts that, you’re treated as a visitor, not a resident, and you don’t file a U.S. tax return.
You can generally use Form 8840 if:
- you were in the U.S. fewer than 183 days this year,
- your main home and tax home are in Canada, and
- you haven’t applied for a U.S. green card.
If you spent 183 days or more in the U.S. in a single year, Form 8840 isn’t the right form for you. Speak with a cross-border tax professional.
When and where to send it
- Deadline: June 15 of the following year. For example, the form covering your 2026 days is due June 15, 2027.
- Who files: each person files their own form. Couples send one each.
- Mail to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA
- Cost: free. Download the form from IRS.gov.
Tips to make it painless
- Keep a day count as you go. A wall calendar or a note on your phone with every arrival and departure date makes the form easy to fill in.
- Mail it with tracking. The IRS doesn’t send a confirmation, so a tracked letter is your proof that it arrived.
- Keep a copy. Some snowbirds carry a copy of last year’s form when they cross, as extra proof that they’re visitors who live in Canada.
- Don’t skip it. If you meet the test and don’t file on time, you can lose the right to claim the exception, which could mean U.S. tax filings you didn’t need.
- Have a U.S. bank account? Ask your bank about Form W-8BEN. It confirms you’re not a U.S. resident so your interest isn’t taxed at a higher rate. It stays on file with the bank, usually for three years.
Everyone’s situation is a little different. If you earn income in the U.S., own U.S. property you rent out, or are unsure about your day count, check with a cross-border tax professional. This article is general information, not tax advice. Last checked October 2026.
Sources: IRS: About Form 8840 · IRS: Substantial presence test · Canadian Snowbird Association: U.S. tax forms