Form 8840 vs 1040-NR: which do I need?
Checked for the 2026 tax year · Updated October 2026
Most snowbirds only need Form 8840, mailed on its own by June 15. If you have US income, like rent from a US property, Form 8840 goes with a US non-resident return (Form 1040-NR) instead.
Form 8840 on its own
Most snowbirds only need Form 8840. If you have no US income and no other reason to file a US tax return, you mail Form 8840 by itself to the IRS by June 15 of the following year.
When a 1040-NR comes in
Form 1040-NR is the US income tax return for non-residents. Snowbirds usually need one when they have US income, for example:
- Rent from a US property (many owners file to pay tax on their net rental income rather than have tax withheld from the gross rent).
- US wages or business income.
- Selling US property.
In that case Form 8840 isn't mailed separately. It's attached to the 1040-NR, and the return has its own deadlines. That's a job for a cross-border tax professional.
183 days or more in the year itself
Form 8840 only works if you were in the US fewer than 183 days in the year. Above that, other options exist, such as a claim under the Canada–US tax treaty, filed with a US return. Again, speak with a cross-border professional.
Quick guide
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.