Form 8840 and the IRS 183-day rule: the 2026 guide for Canadians

Updated October 7, 2026 · Money and taxes · By the Escale Floride editorial team (how we work)

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Short answer The IRS can treat you as a US tax resident if you spend about 4 months a year in the US, several years in a row. To avoid that, it's usually enough to file Form 8840 (free, no tax calculation) by June 15 of the following year. Past 182 days in a single year, the form is no longer enough.

How does the IRS count your days?

It's called the "substantial presence test". You meet it if you spent at least 31 days in the US this year and this calculation adds up to 183 days or more:

Period	What counts
This year	Every day
Last year	1/3 of the days
2 years ago	1/6 of the days

Every partial day counts, including arrival and departure days.

Is 4 months every winter too much?

Yes, if you do it every year. With 122 days a year for 3 years: 122 + 40.7 + 20.3 = 183 days. You hit the threshold even though you never spent more than 4 months in a row in Florida.

Days per year (3 years in a row)	Calculation result	What to do
60 days	90 days	Nothing
90 days	135 days	Nothing
122 days	183 days	Form 8840
150 days	225 days	Form 8840
183 days or more in the year	—	Form 8840 is no longer enough: see a tax professional

What is Form 8840?

Form 8840 ("Closer Connection Exception Statement for Aliens") tells the IRS that your ties to Canada are closer than your ties to the US. It doesn't calculate any tax. It lets you remain a US non-resident for tax purposes.

Conditions

Fewer than 183 days in the US in the current year.
Your tax home is in Canada all year.
Your ties are closer to Canada: home, family, bank, licence, health coverage and so on.
You haven't applied for a green card.

How to fill it out and send it

Download the form from the IRS website (search "Form 8840").
Enter your days of presence in the US for the last 3 years.
Answer the questions about your ties to Canada.
Each spouse files their own form.
Mail it to the IRS address in the instructions by June 15 of the following year if you don't file a US return.
Keep a copy and proof of mailing (registered mail).

Careful: there's no extension. If the form isn't sent on time, you can lose the exception unless you can show reasonable efforts.

What if I spend more than 182 days in a year?

Form 8840 no longer applies. What's left are the Canada-US tax treaty rules, with other forms (1040-NR, 8833) and extra reporting obligations. Tax professionals recommend staying at 182 days or fewer per calendar year, and seeing a cross-border specialist if that's not possible.

How do I count my days easily?

Your I-94 travel history on CBP's website (if you have one).
Your flight and border-crossing dates.
Your credit card statements, which show where you were.
A simple calendar, updated every time you leave and come back.

Key takeaways

About 4 months a year, 3 years in a row = 183 days for the IRS.
Form 8840 is free and involves no tax calculation.
Deadline: June 15, no extension. One form per spouse.
183 days or more in a single year: see a tax professional.

Leave without forgetting anything

The complete checklist includes a table to count your days with the IRS formula, plus everything else to sort out before you leave. 6-page PDF, 2026 rules.

See the checklist ($9)

Official sources

General information only, not tax advice. Your situation may differ: see a cross-border tax professional if in doubt.