canadafloridaThe reference manual

Immigration · US federal

Substantial Presence Test and Form 8840 for Canadian Snowbirds

A Canadian snowbird who spends roughly four to six months per year in the United States crosses two unrelated tests at the same time, and they are easy to confuse. The first is the immigration test (B-1/B-2 visitor status, the 180-day-per-rolling-12-month informal limit, and since April 11, 2025, the new USCIS Form G-325R registration requirement for stays of 30 days or more without an I-94). The second is the tax test (the IRS Substantial Presence Test, with its three-year weighted formula, and Form 8840 to claim the Closer Connection Exception). Failing the immigration test risks denied entry. Failing the tax test risks being treated as a US tax resident, with worldwide-income taxation, FBAR, FATCA, and PFIC reporting. Both can be managed correctly with discipline. This guide walks through both, with the day-counting math, the form 8840 deadline (June 15 of the year following the tax year, no extension available), and the practical interaction with the Canada-US tax treaty Article IV tie-breaker.

Published April 30, 2026 Last reviewed April 30, 2026 ≈ 3,242 words · 15 min read

Direct answer · 60-second summary

The 60-second version

If you are a Canadian who spends winters in Florida, three rules govern your stay.

Immigration: As a Canadian visitor under the Visa Waiver-equivalent treatment for B-2, you can stay up to 180 days per visit, but each entry is at the discretion of CBP. As of April 11, 2025, if you stay 30 days or more and were not issued an I-94 at the border, you must file Form G-325R online through USCIS within your stay. Air travelers typically get an electronic I-94 and are exempt; land-border travelers often must file the G-325R.

Tax: The IRS uses the Substantial Presence Test (SPT). If you spend significant time in the US over three years, you may meet the test and be classified as a US tax resident. The math: count all current-year days, plus one-third of last year, plus one-sixth of the year before that. If the total is 183 or more (and you have at least 31 days in the current year), you meet the SPT.

Escape valve: If you meet the SPT but spent fewer than 183 actual days in the current year, you can file Form 8840 (the Closer Connection Exception) to remain a Canadian tax resident only. The deadline is June 15 of the year following the tax year. No extension is available unless you also file Form 1040-NR.

For 2025 days, the Form 8840 is due June 15, 2026.

Reference · acronyms used in this guide

Acronyms used in this guide

Section 01Why two tests? Because immigration and tax are separate

A Canadian snowbird often hears the same number, "180 days," in two different conversations and assumes it is the same rule. It is not.

Immigration "180 days" refers to the maximum length of stay typically granted on a B-2 visitor admission. It is a per-entry rule. CBP can grant less, depending on your circumstances, your travel history, and the officer's discretion. You can in theory have multiple 180-day stays in a year if you leave the US between them and re-enter, though pattern-of-life evidence may lead CBP to deny re-entry or grant a shorter stay.

Tax "183 days" refers to the threshold of the IRS Substantial Presence Test. It is computed over a three-year window, with weighting. You can be in the US fewer than 180 days in any single year and still meet the SPT because of the weighted contribution from the prior two years.

These rules are administered by different US agencies (CBP and USCIS for immigration, IRS for tax) and have different consequences. A Canadian snowbird needs to manage both.

Section 02The Substantial Presence Test, step by step

The formula

Verified factThe IRS Substantial Presence Test is met if a person is physically present in the United States for at least 31 days in the current year AND the weighted three-year total of US days equals or exceeds 183 days. The formula is: current year days + 1/3 × prior year days + 1/6 × second prior year days.[1]

The day of entry and the day of exit each count as a full day of US presence. A trip that begins Monday and ends Friday counts as five days.

Worked example for a typical Florida snowbird

Consider a Canadian snowbird who spent the same number of days in Florida each of the last three years.

Scenario 1: 120 days per year (a four-month winter)

Scenario 2: 150 days per year (a five-month winter)

Scenario 3: 180 days per year (a six-month winter)

A snowbird who consistently winters about four months per year stays under SPT. A snowbird who winters five months or more meets SPT every year and must file Form 8840 every year to escape US tax residency.

Days that may not count

Verified factCertain days are excluded from SPT day-counting: days commuting from Canada or Mexico for regular work, days you intended to leave but could not because of a medical condition that arose in the US, days as a crew member of a foreign vessel, and days as an "exempt individual" (certain students, teachers, trainees, diplomats).[1]

For a typical Canadian snowbird, none of these apply. Every day in Florida counts.

Section 03The Closer Connection Exception (Form 8840)

What it does

If a Canadian snowbird meets the SPT but spent fewer than 183 actual days in the US in the current year, they can file Form 8840 to assert they have a closer connection to Canada than to the US, and to be treated as a Canadian tax resident only for that year.

Verified factTo qualify for the Closer Connection Exception, the taxpayer must (1) be present in the US fewer than 183 days in the current year; (2) maintain a tax home in a foreign country for the entire year; (3) demonstrate a closer connection to that foreign country than to the US; and (4) not have applied for, or taken steps toward, US lawful permanent residence (a green card).[2]

The "closer connection" test looks at where you have your permanent home, your family, your personal belongings, your bank accounts, your driver's license, your voter registration, and where you conduct your business and social life. For a snowbird whose Quebec or Ontario house is the family residence, whose primary bank accounts and tax filings are Canadian, and whose driver's license is provincial, the test is generally easy to satisfy.

The deadline

Verified factForm 8840 is due by the regular due date of Form 1040-NR for the relevant tax year. For Canadians without US-source wages subject to US withholding, this is June 15 of the year following the tax year. For Canadians with US-source wages subject to withholding, the deadline is April 15. No extension is available for Form 8840 unless filed with Form 1040-NR; missing the deadline can result in denial of the Closer Connection Exception.[2][3]

For the 2025 tax year, the Form 8840 deadline is June 15, 2026.

Where to file

Mail to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.

If you also file Form 1040-NR (because you have US-source rental income, US-source dividends, or other US-source income above thresholds), attach Form 8840 to the 1040-NR and file together by April 15.

Section 04What if you exceed 183 actual days in the current year?

Form 8840 is not available. The Closer Connection Exception requires fewer than 183 actual days in the current year.

If you exceed 183 actual days, you have two options:

Option 1: Accept US tax residency for the year. You file Form 1040 (not 1040-NR), report worldwide income, file FBAR (FinCEN 114) if you have non-US accounts over 10,000 USD aggregate, file Form 8938 (FATCA) if your accounts exceed thresholds, and address PFIC complications on any Canadian mutual funds. This is generally an unwanted outcome; it can also affect Canadian tax filings and creates double-taxation friction.

Option 2: Invoke the Canada-US Tax Treaty Article IV tie-breaker. If you can demonstrate that you remain a tax resident of Canada under the treaty's tie-breaker rules, the treaty overrides the SPT. The tie-breaker considers (in order): permanent home, center of vital interests, habitual abode, and citizenship.[4]

OpinionThe Article IV tie-breaker is a real tool, but it is not a do-it-yourself tool. If you are over 183 actual days in the US, you should engage a cross-border tax accountant who can prepare Form 8833 (Treaty-Based Return Position Disclosure) and walk through the consequences. Treating Form 8840 as a sufficient response when you are over 183 actual days is a misunderstanding that the IRS will resolve against you on audit.

Section 05CA-side and FL-side comparison

TopicFederal US (IRS, USCIS)State (FL)Federal CAProvincial (QC)
Test for tax residencySubstantial Presence Test (3-year weighted, IRC §7701(b))No state income tax in FLCommon-law residency test based on residential ties (CRA)Same federal test; QC uses parallel residency analysis under provincial law
Closer connection escape valveForm 8840 (annual, June 15 deadline)N/AN/A (CRA test is residential ties, not day-count)N/A
Treaty tie-breakerCanada-US Tax Treaty Article IV (in order: permanent home, centre of vital interests, habitual abode, citizenship)N/AArticle IV (same treaty applies in CA)N/A
Immigration day countB-1/B-2 visitor: typical 180 days per entry, CBP discretionaryN/A (states do not regulate immigration)N/A (reciprocity for US visitors generally 180 days)N/A
30-day registrationG-325R required online via USCIS for stays 30+ days without I-94 (effective April 11, 2025)N/AN/AN/A
Worldwide income reporting consequenceTriggered if SPT met without 8840 or treatyN/AAlready in effect for CA tax residentsAlready in effect for QC tax residents

The Canadian-side rule is fundamentally different from the US rule. CRA does not use a day-count formula. CRA looks at residential ties: permanent home in Canada, family in Canada, personal property, social and economic ties. A Canadian who keeps a Canadian home, a spouse and children in Canada, and Canadian healthcare and provincial driver's license remains a Canadian tax resident even if they spend significant time abroad. The risk for a snowbird is not losing Canadian residency; it is accidentally adding US residency on top.

Section 06The G-325R immigration registration (since April 11, 2025)

This is the newest layer in the snowbird compliance stack.

Verified factEffective April 11, 2025, USCIS Form G-325R is required for non-US-citizens aged 14 or older who stay in the United States for 30 days or longer and were not issued a Form I-94 at entry. The form must be filed online through a USCIS account, after entry into the US, and only for the current trip. Each new 30+ day stay without an I-94 requires a new G-325R. Canadian citizens are exempt from biometrics (fingerprinting) under USCIS guidance.[5][6]

Who actually needs it

The practical filter is the I-94. If CBP issued you an electronic I-94 at entry (most common for air entries), you are already registered and the G-325R is not required for that trip. If CBP did not issue an I-94 (most common for land-border entries), and you will stay 30 or more days, you need to file G-325R.

To check whether you have an I-94, visit https://i94.cbp.dhs.gov/home, select "Get Most Recent I-94," accept the terms, and enter your traveler information. This is the official record. Note that "travel history" is a different page and does not by itself constitute the I-94 record.

How to file

  1. Create a USCIS online account at https://my.uscis.gov.
  2. Go to https://www.uscis.gov/g-325r and complete the electronic form.
  3. Submit. There is no fee for Canadians.
  4. USCIS will post a "Proof of G-325R Registration" notice in your online account. Print it and carry it.
  5. The G-325R is single-trip and expires when you leave the US. Each new trip of 30 days or more without an I-94 requires a new G-325R.
OpinionTrack every entry and exit in a written log (paper notebook, spreadsheet, or app like SnowbirdHub or TripLog). At the border, on a tax return, on a future visa application, or on a Form 8840, the question "how many days were you in the US?" comes up repeatedly. A clean log is the answer; a guess is a problem.

Section 07The Canadian Snowbird Visa Act (proposed; not yet law)

A proposed US bill (the Canadian Snowbird Visa Act) would allow Canadian citizens aged 50 or older to stay in the US for up to 240 days per year. As of the publication date of this article, this bill remains pending and is not US law. Continue planning around the existing 180-day informal limit and the SPT day-count math. We will update this guide if the bill becomes law.

Section 08Worked example: combining immigration + tax

A 62-year-old Canadian snowbird couple from Quebec spends 165 days each winter in Florida (December 1 to mid-May). They drive across at the Champlain land border. Same routine three years running.

Immigration side:

Tax side (SPT for 2025):

What they pay: No US income tax on Canadian income. They keep filing Canadian (federal + Quebec) tax returns as before. Form 8840 is the only added form.

Section 09Common mistakes Canadians make

  1. Thinking 180 days per year is the safe SPT limit. The SPT is weighted across three years. 180 days every year fails the SPT. Form 8840 is then needed annually.
  2. Failing to count travel days. The day of entry and the day of exit each count as a full day of US presence under the SPT.
  3. Filing Form 8840 late. The deadline is June 15 of the year following the tax year (April 15 if you have wages subject to withholding). Late filings can be denied. Set a calendar reminder.
  4. Claiming Form 8840 when you exceeded 183 actual days in the current year. You cannot. The Closer Connection Exception requires fewer than 183 actual days in the current year. If you exceed, you need a treaty-based position (Form 8833).
  5. Confusing the Form G-325R registration with the I-94. They are alternative records. If CBP issued you an I-94, you are already registered and G-325R is not required for that trip.
  6. Filing G-325R before entering the US. USCIS guidance is that G-325R is filed only after entry, only if no I-94 was issued. Filing before entry creates problems.
  7. Holding Canadian mutual funds while accidentally becoming a US tax resident. PFIC tax treatment under the US Internal Revenue Code is punitive. If you fail SPT and miss the 8840 deadline, your Canadian RRSP is generally protected by treaty election but your non-RRSP Canadian mutual funds are exposed to PFIC mark-to-market or punitive tax.
  8. Assuming a green-card application preserves the Closer Connection Exception. It does not. Once you have applied for or taken steps toward a green card, the Closer Connection Exception is no longer available, and you become a US tax resident under the Lawful Permanent Resident test.

Section 10Action checklist

  1. Keep a written log of every US entry and exit date, year-round. Use a paper journal, spreadsheet, or app.
  2. Count days for the current year and the prior two years using the SPT formula. Calculate before you book a return flight.
  3. If you will exceed 183 actual days in the current year, consult a cross-border tax accountant before crossing that day. Plan the rest of your year around it.
  4. If your three-year weighted total is 183 or more but your current-year actual is under 183, plan to file Form 8840.
  5. Confirm whether you received an I-94 at the border. Check at https://i94.cbp.dhs.gov/home.
  6. If no I-94 was issued and you will stay 30+ days, create a USCIS online account, file G-325R, and print proof.
  7. File Form 8840 by June 15 of the year following the tax year. Mail to Austin, TX. Keep proof of mailing.
  8. If you have any US-source income (rental from Florida property, Florida bank interest above thresholds, US dividends), file Form 1040-NR by the same deadline and attach 8840.
  9. Do NOT apply for a US green card while planning to use the Closer Connection Exception; they are mutually exclusive.
  10. If you exceed 183 days in a year, consult a cross-border accountant about the Article IV tie-breaker and Form 8833.
  11. Keep clean documentation of your Canadian residential ties: provincial driver's license, Canadian property, Canadian bank accounts, Canadian healthcare, family location.
  12. Re-evaluate the rules each year. USCIS and IRS guidance can change with new administrations.

Section 11FAQ

Does Florida have a state income tax that matters here?

No. Florida has no state personal income tax. The SPT is a federal IRS test only. The escape via Form 8840 has no state-level analog because there is no state-level tax.

If I file Form 8840, do I owe anything to the IRS?

Not from Form 8840 itself. The form is a statement, not a tax return. If you also have US-source income (rental, dividends), the tax is owed on the 1040-NR, separately.

What if I miss the Form 8840 deadline?

You may still file. The IRS can deny the Closer Connection Exception for late filings, but relief is sometimes granted upon clear and convincing evidence of reasonable cause. Document your reasonable cause and attach an explanation. Better strategy: file on time.

Does Form 8840 need to be filed every year?

Yes, every year that the SPT is met. There is no continuing 8840; each tax year is independent.

Are spouses' days counted separately?

Yes. SPT is computed individually per person. A married snowbird couple files two separate Form 8840s.

What about my Canadian RRSP? Is it taxed if I become a US tax resident?

The Canada-US Tax Treaty allows a US tax resident to defer tax on RRSP earnings until withdrawal. The election is generally automatic for US tax residents on Form 1040 by attaching a treaty-based statement. Your Canadian non-RRSP mutual funds are a different story: they are usually PFICs and trigger punitive US tax treatment if held by a US tax resident. Consult a cross-border accountant before becoming a US tax resident.

Will US tax residency disqualify me from Quebec or Canadian healthcare?

Provincial healthcare eligibility (RAMQ in Quebec) is a separate test based on physical presence in the province. Each province has different rules; Quebec generally requires you to spend at least 183 days in Quebec. Time in the US can affect this independently of US tax status.

Section 12Honest scope statement

This guide covers the typical snowbird case: a Canadian individual taxpayer with non-US income, a Canadian primary residence, and a Florida winter stay. It does not cover green-card holders, dual-citizens, US-source business income, or Canadian non-residents.

This guide is not a substitute for cross-border tax and immigration advice for a specific year. The rules are settled but their application is fact-specific, and CBP and USCIS posture changes year over year.

Editorial team

CanadaFlorida Editorial Team

Research drawn from primary public sources cited at the bottom of this guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable.

This guide was produced under the editorial standards of canadaflorida.com, the reference manual for Canadians who buy, sell, live, or inherit in Florida. Every figure is sourced to a primary regulatory or industry authority. Verified facts, typical ranges, and editorial opinions are explicitly labelled and never mixed.

Sources and references

  1. IRS, Substantial Presence Test (formula, 31-day requirement, exempt individuals). www.irs.gov/individuals/international-taxpayers/substanti...
  2. IRS, About Form 8840, Closer Connection Exception Statement for Aliens. www.irs.gov/forms-pubs/about-form-8840
  3. BDO Canada, Canadian snowbirds and US income tax (Form 8840 deadlines, residency test). www.bdo.ca/insights/canadian-snowbirds-us-tax
  4. Canada-US Tax Convention, Article IV Residence (tie-breaker rules). laws-lois.justice.gc.ca/eng/acts/S-10.5/
  5. USCIS, Alien Registration (Form G-325R, requirements, online filing). www.uscis.gov/alienregistration
  6. Canadian Snowbird Association, G-325R Guidance and registration update. www.snowbirds.org/news-releases/registration-requirement-...
  7. Snowbird Advisor, Guide to US Registration Requirements for Canadian Snowbirds. www.snowbirdadvisor.ca/guide-us-registration-requirements...
  8. CBP, I-94 Arrival/Departure Record (online lookup). i94.cbp.dhs.gov/home

Source links have been verified as of the last review date shown at the top of the page. If you spot a broken link or outdated information, please write to [email protected] — the page will be updated promptly.

Disclaimer

This article is published for educational purposes only. It does not constitute tax, immigration, legal, or financial advice, and no advisor-client or fiduciary relationship is created by reading it.

The information presented is current as of the last reviewed date shown in the front matter. US tax law (Internal Revenue Code, IRS guidance), US immigration law (INA, USCIS guidance), and the Canada-US Tax Convention can all change. Filing deadlines, registration requirements, and tie-breaker tests can be amended by future legislation or executive action.

Before relying on this guide for your specific situation, consult a US-licensed cross-border tax accountant for the SPT and Form 8840 analysis, and a US-licensed immigration attorney for the G-325R, B-1/B-2, and entry analysis. Day-counting errors and missed deadlines have material consequences.

External links are provided for the reader's convenience. canadaflorida.com does not control or endorse third-party websites.

Limitation of liability: To the maximum extent permitted by applicable law, the publisher, the editorial team, and contributors disclaim liability for any direct, indirect, or consequential loss arising from reliance on this article.

Jurisdictions: this article addresses US federal tax law (IRS, IRC §7701(b), Form 8840), US federal immigration law (INA §262, USCIS Form G-325R), the Canada-US Tax Convention (Article IV), and Quebec as the reference province on the Canadian comparison side. Equivalent comparisons for other Canadian provinces are forthcoming.