Form 8840 for 2026
Checked for the 2026 tax year · Updated October 2026
For 2026, mail Form 8840 by June 15, 2027. Use the form with 2026 printed at the top; the IRS usually posts it in December or January.
Key dates for 2026
Use the 2026 form
Each year's Form 8840 has the year printed at the top. For your 2026 days, use the form marked 2026. The IRS usually publishes it in December or January on irs.gov.
Printable and fillable PDF
The official PDF from the IRS is fillable: you can type your answers in, then print it. It's 4 pages: 2 pages of form, then instructions. Only mail the 2 form pages. Always get it from irs.gov, not another website.
Do I need to file for 2026?
Add your 2026 days, a third of your 2025 days and a sixth of your 2024 days. If that's 183 or more, and you were in the US at least 31 days in 2026, you likely need to file. Try the day calculator, or read Do I need Form 8840?
Where to mail it
Department of the TreasuryInternal Revenue Service Center
Austin, TX 73301-0215
United States
Sign and date page 2 in pen, and mail it by June 15, 2027. More on postage in where to mail Form 8840 from Canada.
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.