2004 Closer Connection Form

Winter 2004 CSANews Issue 53  |  Posted date : May 16, 2007.Back to list

The 2004 Closer Connection form 8840 is now available on the IRS website, located at www.irs.gov, and a link is provided to the form on the CSA website at www.snowbirds.org.

The actual form will be published in the Spring issue of CSANews, due out in early May – photocopy it as many times as you need, as it must be completed by each individual.

This form is provided to you by the CSA as a service; any specific tax questions should be directed to the IRS.

Why should you fill out this form every year? Bill Leeder provided a response in the Spring 2004 issue:

The U.S. Congress passed a law several years ago on behalf of the Department of the Treasury, Internal Revenue Service (IRS) that states visitors could be liable for U.S. income taxes on their worldwide income. If a visitor spends 183 days or more over a three year period they meet the "Substantial Presence Test" and could be liable for this taxation. However, one way of avoiding this is to prove your closer connection to another country (Canada) for income tax purposes by filing the exception statement.

So make sure you watch for the form, and keep a copy of it after you send it in. It may even be useful when crossing the border – it shows that you have a history of returning to Canada at the end of your trip, and that you respect U.S. law.