Form 8840 for couples

Checked for the 2026 tax year · Updated October 2026

Each person files their own form

There's no joint Form 8840. If you and your spouse or partner both need to file, the IRS needs two forms: one in each name, each signed by that person.

Check each person's days

Most couples travel together, so their days match and they get the same answer. But not always:

• One of you flew home early, or went down later.
• One of you took an extra trip, such as a family visit in the summer.
• One of you went down for part of a year when the other didn't.

The IRS formula is the same for everyone: this year's days, plus a third of last year's, plus a sixth of the year before. See Do I need Form 8840? for the details. Someone whose count is under 183 doesn't need a form, even if their partner does.

Your ties to Canada can match

Much of the form is about where your life is: your home, family, car, bank, health plan and where you vote. Couples usually answer these the same way. When you use Onward, we copy those answers to your partner's form so you don't type them twice. You can change anything that's different.

Some answers are always personal, like your passport number and any US paperwork you've signed, such as a W-8BEN at a US bank.

Signing and mailing

• Each person signs and dates their own form in pen.
• Mail each form in its own envelope, to the same IRS address. That way a problem with one form doesn't hold up the other.
• Mail them by June 15 of the following year. See where to mail Form 8840 from Canada.

Travelling with friends or family?

The same goes for anyone else on your trip, like a sister or a friend. Each person who needs to file gets their own form. With Onward, you can put up to 8 people on one order and share one sign-in.

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.