pianotuna wrote:
I am concerned about the 31 day provision.
Here's the
article in question.
From the article:
The substantial presence test only applies to those present in the U.S. for more than 31 days in the current year.
If they have not been filing form 8440, to establish their closer connection and their legal residence as Canada, they can be detained, penalized or prevented from re-entering the U.S. So there are some pretty heavy penalties associated with this.
Hunnisett said it's important to understand that it's just like a tax form and you file it subsequent to the year. Forms are filed on June 15. If for 2014 you exceed 31 days, by June 2015 you have to file this form.
Most importantly, from the instructions attached to the 8840 form itself:
Substantial Presence Test
You are considered a U.S. resident if you meet the substantial presence test for 2014. You meet this test if you were physically present in the United States for at least:
• 31 days during 2014 and
• 183 days during the period 2014, 2013, and 2012, counting all the days of physical presence in 2014 but only 1/3 the number of days of presence in 2013 and only 1/6 the number of days in 2012.
So, yes, 31 days or more in the US and you must file the form.
