| As an added member service, a copy of this year's (2004) Closer Connection 8840 form and instruction sheet was mailed on May 2nd to CSA lifetime and annual members in good standing, as an inclusion with the membership renewal campaign.
As a reminder, the "substantial presence test" is a mathematical calculation that will help you determine whether you need to file an 8840.
As this is a mathematical calculation based on travel over three consecutive years, it is acceptable to have a total score higher than 183, provided you did not spend more than your permitted visiting time in the U.S. in any one single year (182 days per year as a Canadian citizen, 90 days per year as a Canadian permanent resident).
Remember to make and retain a photocopy of your completed form. Completed forms should be mailed to the IRS Center, Philadelphia, PA 19255. |
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| TAKE THE SUBSTANTIAL PRESENCE TEST |
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| A. |
Total days in the US for 2004 |
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| B. |
Total days in the US for 2003 x 0.333 (1/3) |
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| C. |
Total days in the US for 2002 x 0.166 (1/6) |
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A + B + C |
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| If the sum of A + B + C is less than 183, then completing and submitting the 8840 form is optional.
If the sum of A + B + C is greater than 183, then the 8840 form must be submitted to the IRS.
One 8890 form per person, NOT one per couple! |
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