I missed the June 15 deadline for Form 8840
Checked for the 2026 tax year · Updated October 2026
File the missed form as soon as you can, but a late form isn’t accepted automatically. You need to show you took reasonable steps to learn the rules and to follow them, so it’s worth speaking with a cross-border professional first, especially if more than one year is missing.
File as soon as you can
A late form is far better than no form. Fill out the Form 8840 for the year you missed (on that year's version of the form), sign it in pen and mail it to the usual IRS address.
What a late form means
A late Form 8840 isn't accepted automatically. The IRS can refuse the closer connection exception for a late form unless you show, with clear and convincing evidence, that you took reasonable steps to learn about the filing rules and significant steps to follow them. A note saying you didn't know isn't enough on its own.
What helps is a record of what you actually did: when and how you found out about Form 8840, that you filed as soon as you did, and that your home and ties stayed in Canada. A cross-border tax professional can tell you what to include for your situation, and it's worth asking one before you mail a late form, especially if more than one year is missing.
Is there a penalty?
There's no fine for the form itself. The risk is that the IRS treats you as a US resident for that year, which can mean a US return on your worldwide income and reporting your Canadian accounts.
Several years missed?
Each year needs its own form. If you've missed several, don't just mail a stack without advice: a cross-border professional can tell you how to handle them together.
Don't miss this year's
Get this year's form done on time, by June 15. Onward customers get a reminder email every January.
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.