Where to mail Form 8840 from Canada
Checked for the 2026 tax year · Updated October 2026
Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA. Mail it by June 15 of the following year, signed in pen. Regular US letter postage from Canada is enough.
The address
If you aren't filing a US tax return, mail Form 8840 on its own to:
Department of the TreasuryInternal Revenue Service Center
Austin, TX 73301-0215
United States
If you are filing a US tax return (Form 1040-NR), attach Form 8840 to the return instead of mailing it separately.
When to mail it
By June 15 of the year after the one you're filing for. For 2026, mail it by June 15, 2027. You can mail it any time after the year ends, so January works well once you're settled back home, or before you head south.
Postage from Canada
- A regular envelope with a few sheets needs US letter postage from Canada Post.
- Mailing from the US? A regular US stamp is enough.
- Want proof it arrived? Canada Post offers tracked options to the US for an extra cost. It's optional, but some people like the peace of mind.
Before you seal the envelope
- Sign and date page 2 in pen. The IRS needs a handwritten signature.
- Mail only the form, not any instructions or guide pages.
- One envelope per person. If you and your spouse both file, send each form in its own envelope.
- Keep a copy for your records.
What happens next
Usually nothing. The IRS doesn't send a confirmation for Form 8840. Keep your copy, and file again next year if your days add up to 183 or more.
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.