8840 Form

irs 8840

"When and Where To File
If you are filing a 2014 Form 1040NR or
Form 1040NR-EZ, attach Form 8840 to
it. Mail your tax return by the due date
(including extensions) to the address
shown in your tax return instructions.
If you do not have to file a 2014 tax
return, mail Form 8840 to the
Department of the Treasury, Internal
Revenue Service Center, Austin, TX
73301-0215 by the due date (including
extensions) for filing Form 1040NR or
Form 1040NR-EZ."

I am not seeing where the US Border Patrol should be involved with this at all. The form is filed with your tax returns not filed at the border. ??

Keily wrote:
Has anyone been asked for a copy of their 8840 by US Border services when entering into the USA. I have never filled out one of those forms to date and I have spent the last 2 winters south of the border. However it has always been less than 6 months each time.
I have read where it is a good policy to have proof that you have completed the form should the US Border services ask for it.

Thanks for your replies

Every year there is a lot of angst and confusion surrounding the requirement for Canadians to file the dreaded 8840 Form. :E

There is much miss-information published and spread by word of mouth about this topic. Many don't understand the need to do so and some even appear to take offense that they are being asked to file.

So, here are the facts............

The first thing to understand, is that we are guests in the US and therefore subject to U.S. Law. Although we might not understand the reasons, if we fail to comply with the law, there can be serious repercussions and the fact that we are Canadians will not change that. As many of us spend multiple years down south every winter, failure to properly file with the IRS can lead to having to hire a tax lawyer at great expense.

The second thing we need to understand is that if we meet the "Substantial Presence Test" as determined by the IRS, we MUST file a tax return, whether or not we have earned any income in the US. The purpose of the 8840 form is to claim a closer connection to another country (i.e. Canada) and thereby become exempt from having to file a tax return (1040NR).

Flow Chart showing how this is all tied together....................

You can also get a printed copy at Click Here

In answer to the OPs question, it is rare to be asked if you have filed either a 1040NR or 8840, if they do ask and determine that you were a resident for tax purposes you can end up owing a lot of tax including tax on your World Income. Although you can argue this with the IRS, it will probably take a tax lawyer and a lot of time to straighten it out. The 15 minutes it takes to fill out the 8840 form and the stamp to mail it is cheap insurance.

My wife and I fill out the form every year, and keep a copy in our papers when we travel to the US.

Stuff you should read....
CARP Snowbirds