8840 – To File or Not to File

Spring 2007 CSANews Issue 62  |  Posted date : Jun 06, 2007.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 if 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 which you can use to obtain this tax-filing document.
  1.  If you are a 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 visit the Canadian Snowbird Association website at www.snowbirds.org and click on the 8840 link.
  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 a new processing centre this year:

U.S. Internal Revenue Service Center
Austin TX 73301-0215

Filing deadline:
April 15, 2007 – if you do have U.S. income
June 15, 2007 – if you do not have U.S. income