Form 8840
Posted date : Dec 13, 2024.
Dear Bird Talk,
We have owned a condo in the U.S. for a number of years and typically never spend longer than three to four months in a year in the U.S. I’ve just become aware of the form 8840 and, in 2024, we will have spent 157 days in the U.S. I do not meet the Substantial Presence test and would qualify under the closer connection exception. I will be filing an 8840 for 2024, but we did not file in previous years. Will this be an issue?
Ron Tardiff
Lorette, MB
Ed.: There is no issue with filing the 8840 for the first time. We recommend keeping a copy of the form for your own files. Either a digital copy or a paper copy will suffice.
