IRS Form 8840 Closer Connection Exception Statement for Alie

Does anyone have advice and/or recommendations regarding IRS Form 8840, that is should it, or should it not, be completed by 'snowbirds' and / or what are the benefits and / or consequences by filing the form, or by not filing this form. Thanks - rolfchess

If you meet SPT (over the three year period) but have not been 183 days in US for that year, you file 8840 otherwise you file full 1040.

If you meet SPT by spending 183 days in US in a given year, but are still resident of another country, then you file an 8833 to claim treaty residence in that other country.

Not much of a decision to make. Do you want to be considered a Cdn resident or hto have left canada.

I hope someone can help me with this. I am a new member and it's not clear to me how to ask questions, so hopefully this will lead me in the right direction.

We have recently retired and are planning to spend some more time in the US.

We left Canada November 2, 2010 and left the US on March 31, 2011. We are planning to leave again on October 3, 2011 and return March 31, 2012.

2009 - 11 days
2010 - 60 days
2011 - 180 days
2012 - 91 days

When do I file the IRS form 8840? What is the date for filing? I understand it is June 30th of the next year?

Hopefully someone can help me with this.

Thanks!

You will meet SPT for 2011, thus you would need to file 8840 next spring. don't wait for any deadline.

If in any calendar year you exceed 183 days, you cannot file 8840, but would have to file a 1040NR, and claim the treaty definition of Cdn resident with form 8833.

You are cutting it pretty close for your Provincial healthcare... so make sure you always stay in canada for a 183 day stretch.