Information for Canadians
IRS 8840 Form
Form 8840 - What's it About?
Disclaimer - The purpose of this article is simply to make you aware of this form.
The accuracy of this information has not been officially verified and should not be construed as a recommendation for or
against any activity in regard to the completion of Form 8840.
You may have heard talk about a U.S. (Department of the Treasury Internal Revenue Service) form 8840 known officially
as "Closer Connection Exception Statement for Aliens".
We, as Canadians, making the annual trek to the U.S. for the winter and staying for less than 184 days,
will generally meet the Substantial Presence Test and as such would be considered "Resident Aliens" with the
tax consequences that this implies. However, the 8840 form allows an Alien (you in this case) to declare that you have
closer ties to another country (Canada in this case) than you do to the U.S. thus establishing a closer connection to a
foreign country (Canada) and maintain a nonresident alien status, even though you may own property here.
Any questions should be addressed to the US government or Canadian Snowbird Association.
Click the image above to download the form.
Additional Information regarding the 8840 form may be found at
https://www.irs.gov/individuals/international-taxpayers/conditions-for-a-closer-connection-to-a-foreign-country
The 30 day rule explained
If you are in the U.S. and come home to Canada for 30 days or less, and then return to the U.S., you might have to include all of the days you spent back in Canada in the 180 days allotted under your I-94.
This is because the Customs Border Protection department (CBP) has the discretion to re-validate the unexpired I-94 from the original entry, instead of issuing a new I-94 with a new period of admission from the date of re-entry. Obtaining your I-94 and reviewing the 'departure by' is essentially the only way of knowing whether CBP, in their discretion, has either re-validated your I-94 or granted you a new one. Click the link below after your re-entry to the US to see if your I-94 was renewed.
Retrieve my I-94 form from CBP
Bringing your dog to the United States
Pet owners info for the 2024/2025 season!
If you are a dog owner who takes your dog to the U.S., you’ll want to become familiar with the New Rules for Traveling with Dogs to the U.S. that were just announced, as they are coming into effect in August of this year.
CDC Dog importation Requirements