Canadian Snowbirds Face Up to US$5,000 for Willful U.S. Registration Violations
At a glanceReviewed November 13, 2026The substantial presence formula counts current-year days, one-third of last year’s and one-sixth of the year before.Form 8840 requires a Canadian tax home and fewer than 183 U.S. days...
At a glanceReviewed November 13, 2026The substantial presence formula counts current-year days, one-third of last year’s and one-sixth of the year before.Form 8840 requires a Canadian tax home and fewer than 183 U.S. days in the current year.CBP lists a passport, enhanced license or specified
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