Form 8840, line by line
Checked for the 2026 tax year · Updated October 2026
Most answers on a snowbird’s Form 8840 are “Canada”. The lines that need care are your days (line 5), a second home (line 15), US forms you’ve signed (line 25) and any US income (line 28).
Top of page 1
- Your name as it appears on your passport.
- US taxpayer identification number, only if you have one (a US Social Security number or ITIN). Most snowbirds leave it blank.
- Addresses: your home in Canada, and your address while in the US. Fill these in when you file the form on its own, which is the usual case for snowbirds.
Part I: General information
- Line 1, visa and date you entered the US. Canadians usually visit without a visa. Most snowbirds write that they had no visa (visitor) and the date they entered the US.
- Lines 2 and 3, citizenship and passport country. Canada.
- Line 4, passport number. Your Canadian passport number.
- Line 5, days in the US for this year and the two before. See how to count your US days.
- Line 6, green card. No, unless you applied for or took steps toward US permanent residence. If Yes, Form 8840 can't be used; speak with a professional.
Part II: Closer connection to one country
- Line 7, tax home and line 8, the country you're more closely connected to: Canada.
Part III: Two countries
Lines 9 to 13 are only for people who moved their tax home from one foreign country to another during the year. Snowbirds who lived in Canada all year skip this part.
Part IV: Your ties (page 2)
These lines show where your life is. For most snowbirds, the answer is Canada.
- Line 14, permanent home, and line 15, more than one permanent home. If you own or rent a place in the US that's available to you all year, list both homes and explain that Canada is your main home.
- Line 16, family. Lines 17 and 18, where your car is kept and registered. Line 19, belongings and furniture.
- Line 20, where you do your everyday banking. If you also use a US account, it can be listed too.
- Line 21, business activity outside your tax home. Most retirees answer No.
- Line 22, driver's licence: where it was issued, and any second licence (for example, a US state licence).
- Line 23, where you're registered to vote, and line 24, the country you list as your residence on official forms.
- Line 25a, W-8BEN. Many snowbirds signed one for a US bank or brokerage. It says you're not a US person, so Yes is common and fine.
- Line 25b, W-9. A W-9 is meant for US persons. If you signed one, it's worth asking a cross-border professional.
- Line 25c, other US forms, and which ones.
- Line 26, where you keep your personal, financial and legal documents. Line 27, where most of your income came from.
- Line 28, US-source income. If Yes (for example, US rent or wages), Form 8840 goes with a US tax return; that's a job for a cross-border accountant.
- Line 29, where your investments are.
- Line 30, national health plan. Yes, and name your provincial plan, such as OHIP or BC's Medical Services Plan.
Signature
Sign and date at the bottom of page 2, in pen, when you file the form on its own. Then mail it by June 15.
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.