Do I need to file Form 8840 every year?
Checked for the 2026 tax year · Updated October 2026
Yes, for every year your day count reaches 183. Each form covers one year only, so last year’s doesn’t carry over.
One form for each year
The IRS looks at each calendar year on its own. If your count for a year reaches 183, file a Form 8840 for that year, by June 15 of the next year. If you spend the same winters down south, that usually means filing every year.
Years you don't need to file
If your count for a year is under 183, or you were in the US fewer than 31 days that year, you don't need to file for it. Because the count includes a third and a sixth of the two years before, a shorter winter one year can still leave you over the line the next. Check each year.
What if I didn't file in past years?
File the missed forms as soon as you can, each on the form for its own year, with a short note explaining why it's late. The IRS can refuse the exception for a late form unless you can show you didn't know you had to file and took reasonable steps once you found out. If several years are missing, speak with a cross-border tax professional.
Is there a penalty?
There's no fine for the form itself. The risk is that, without it, the IRS can treat you as a US resident for tax. That can mean filing US returns on your worldwide income and reporting your Canadian accounts, which is far more work and cost than this two-page form.
Never miss a year
Onward customers get one reminder email each January, when it's time to check again. Each year starts fresh, with your new days.
Onward is an independent Canadian service, not the IRS. This page explains the rules in plain terms; it isn't tax or legal advice. If your situation is unusual, speak with a cross-border tax professional.