Form 8840 – Closer Connection – Due this Wednesday, June 15th!

This Form informs the IRS that you should not be treated as a U.S. resident for tax purposes because you have closer ties to Canada. It is an important form to file if you want to avoid more detailed and expensive disclosures to the IRS.

  • You should file this if you are spending more than 4 months a year in the U.S. on a recurring basis. Don’t forget to count those shopping trips across the border too. Any portion of a day in the U.S. counts. Run your 2013, 2014 and 2015 through the test to determine if you have to file.
  • You must file the Form by June 15th each year. No extensions and no late filing allowed.
  • You do not need an ITIN (Individual Taxpayer Identification Number) to file the form.
  • If you need help remembering when you were in the U.S., use this website: https://i94.cbp.dhs.gov/I94/request.html
  • The form can be access here: http://www.irs.gov/uac/Form-8840,-Closer-Connection-Exception-Statement-for-Aliens

 Talk to a tax advisor to discuss your options if you were required to file this form, but failed to in the past.

This information appears courtesy of Christina Walkden of 49P Tax Services