I own a home in the US. Can I still file Form 8840?
Checked for the 2026 tax year · Updated October 2026
Yes, as long as your main home and your life are in Canada. Say so on line 15. Renting it out is US income, which means a US tax return as well.
Owning a US home doesn't rule you out
Many snowbirds own a condo, house or park model down south and still file Form 8840. What matters is where your main home is and where your life is: family, belongings, bank, health plan and where you vote. For most snowbirds, that's Canada.
Say so on the form
Line 15 asks whether you had more than one permanent home available to you all year. If your US place is yours all year round, answer it honestly: list both homes and explain that Canada is your principal home and the US one is seasonal. See Form 8840, line by line.
Renting it out?
Rent from a US property is US income. Form 8840 then goes with a US non-resident tax return (Form 1040-NR), not on its own, and there are withholding rules for US rent paid to Canadians. Speak with a cross-border tax professional. See Form 8840 vs 1040-NR.
Selling it?
A sale of US property by a Canadian has its own US tax and withholding rules. Talk to a cross-border professional before you sell.
Your days still decide
Owning a home doesn't change the day count. If your count reaches 183 (and you were under 183 days in the year itself), you file Form 8840, home or no home.
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.