Clarification on rules for Canadian length of stay in US
Articles hitting the papers today on length of stay allowed for Canadians in the US. Everyone seems to think the allowance is 182 days per year, and while that is true, it isn't the whole story. Apologies if this is well known, I just learned about it today.
The rule is indeed up to 182 days per year. The kicker is that until now, the various governments couldn't actually measure the length of stay, but now USA and Canada are combining their exit date data to gain knowledge of the accumulated number of days someone is in the US. While the allowance is indeed 182 days per year, there is a more complicated formula for US income tax purposes as opposed to simply immigration regulations.
That regulation is no more than 182 days for the total of the current year, plus 1/3 of the stay for the first previous year, plus 1/6 of the stay for the second previous year. So you basically have a maximum of 4 months per year (122 days works out to 183 days under that formula) on a continuous basis, year after year.
Since that is the rule for income tax and not immigration, there is a form that can be filled out to waive the rule. It basically establishes a greater connection, based on family, real estate and home ownership, etc. With that form approved, you can stay for 182 days per year on a continuous basis. Details here; http://www.mnp.ca/en/media-centre/blog/2011/2/1/canadians-wintering-in-the-us
None of the rules are new, the new part is now they can actually track the numbers, which they really could not do in the customs booth before. The form is IRS Form 8840, and it needs to be submitted before June 15th of the year following the year you stayed too long for the first time, or you will theoretically owe US income tax on your world-wide earnings and possessions.
Brian
The rule is indeed up to 182 days per year. The kicker is that until now, the various governments couldn't actually measure the length of stay, but now USA and Canada are combining their exit date data to gain knowledge of the accumulated number of days someone is in the US. While the allowance is indeed 182 days per year, there is a more complicated formula for US income tax purposes as opposed to simply immigration regulations.
That regulation is no more than 182 days for the total of the current year, plus 1/3 of the stay for the first previous year, plus 1/6 of the stay for the second previous year. So you basically have a maximum of 4 months per year (122 days works out to 183 days under that formula) on a continuous basis, year after year.
Since that is the rule for income tax and not immigration, there is a form that can be filled out to waive the rule. It basically establishes a greater connection, based on family, real estate and home ownership, etc. With that form approved, you can stay for 182 days per year on a continuous basis. Details here; http://www.mnp.ca/en/media-centre/blog/2011/2/1/canadians-wintering-in-the-us
None of the rules are new, the new part is now they can actually track the numbers, which they really could not do in the customs booth before. The form is IRS Form 8840, and it needs to be submitted before June 15th of the year following the year you stayed too long for the first time, or you will theoretically owe US income tax on your world-wide earnings and possessions.
Brian
