8840 – TO FILE OR NOT TO FILE

Spring 2008 CSANews Issue 66  |  Posted date : May 23, 2008.Back to list

If you have been spending an extensive amount of time in the United States over the last few years, it is imperative that you take the Substantial Presence Test and determine whether you should file an 8840 with the I.R.S. If you do have to file an 8840 with the I.R.S., there are a couple of different methods that you can use to obtain this tax-filing document.





  1. If you are a current annual or lifetime member of the CSA, one will be sent to you with your membership renewal.

  2. You can download the 8840 Closer Connection Exception Statement for Aliens directly from the I.R.S. website at http://www.irs.gov/pub/irs-pdf/f8840.pdf.

  3. You can log on to the Canadian Snowbird Association website at: www.snowbirds.org and click on the US Tax Forms link in the members only menu.

  4. You can call the I.R.S. at 1-800-829-1040 (available from the U.S. only; from Canada, call 215-516-2000).
By filing an 8840 Closer Connection Exception Statement, you assert your exemption from being subject to income tax payments in the United States, despite the fact that you are a resident alien.

Completed forms should be mailed to:

Department of the Treasury
U.S. Internal Revenue Service Center
Austin TX 73301-0215
USA

Filing deadline:

April 15, 2008 - if you do have U.S. income
June 15, 2008 - if you do not have U.S. income