Form 8840: The Closer Connection Exception for Snowbirds
How Canadian snowbirds who meet the substantial presence test stay U.S. nonresidents — and the deadline that matters
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Form 8840 lets a person who meets the substantial presence test be treated as a U.S. nonresident if they spent fewer than 183 days in the United States this year, kept a tax home abroad, and have a closer connection to that country. Canadian snowbirds file it every year once their day count meets the test — by June 15.
On this page
The three conditions
| Condition | What it means |
|---|---|
| Fewer than 183 days in the U.S. in the current year | Counting every day present, any part of a day |
| A tax home in the foreign country for the whole year | The regular place of business, or the regular home if no business |
| A closer connection to that country than to the U.S. | Permanent home, family, belongings, bank accounts, driver's licence, voter registration, health coverage, social and religious ties |
A person who applied for a green card, took other steps toward one, or had an application pending during the year can't claim the exception.
When is it due?
With the U.S. return if the person files one — attached to Form 1040-NR, by its due date including extensions. A person with no U.S. filing requirement still files Form 8840 by itself by the Form 1040-NR due date: June 15 if they had no U.S. wages subject to withholding (June 15, 2027 for the 2026 year), April 15 if they had such wages. A late Form 8840 costs the exception unless the person shows by clear and convincing evidence that they took reasonable actions to become aware of the filing requirement and significant steps to comply — the deadline is real.
Why it matters
Without it, a snowbird who meets the substantial presence test is a U.S. tax resident — taxable on worldwide income, required to file Form 1040, and subject to FBAR and Form 8938 on Canadian accounts. With it, they're a nonresident, filing only for U.S.-source income such as rent (Form 1040-NR — the Form 1040-NR guide).
The 183-day line
At 183 days or more in the current year, the closer connection exception is unavailable. The snowbird then relies on the treaty's tie-breaker (Form 8833 with a Form 1040-NR — the Form 8833 guide), which settles income tax residency but leaves the person a U.S. resident for other purposes — the IRS still expects an FBAR, though Form 8938 isn't required if the Form 1040-NR and Form 8833 are filed on time.
Frequently asked questions
Do Canadian snowbirds need to file Form 8840?
Yes, once they meet the substantial presence test — usually after a second or third winter of about four months or more — if they spent fewer than 183 days in the current year.
What is the Form 8840 deadline?
June 15 for most snowbirds (no U.S. wages), filed by itself if there is no other U.S. return.
What happens if I miss Form 8840?
You may be treated as a U.S. resident for that year, taxable on worldwide income, unless you show by clear and convincing evidence that you took reasonable steps to learn of and meet the filing requirement.
What if I spend more than 182 days in the U.S.?
The closer connection exception isn't available; the treaty tie-breaker on Form 8833 is the remaining route.
Official sources
The IRS explains: “Use Form 8840 to claim the closer connection to a foreign country(ies) exception to the substantial presence test.” — Internal Revenue Service, About Form 8840, Closer Connection Exception Statement for Aliens, https://www.irs.gov/forms-pubs/about-form-8840
The IRS explains: “Even if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions: The closer connection exception.” — Internal Revenue Service, Substantial presence test, https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk and Canadian Tax Desk handle snowbird residency compliance — day counts, Form 8840 filings, treaty tie-breaker positions, and Form 1040-NR returns for U.S. rental income. See pricing or book a call.
Cross-border taxes, handled in one place
U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
Book a free fit call