pianotuna wrote:
Here is a link to the form.
https://www.irs.gov/pub/irs-pdf/f8840.pdf
As a Canadian we get an "automatic" visa for 90 days. If you plan to stay longer, you should apply for an extension.
We can only stay 121 days per year if going south each and every day.
With all due respect Pianotuna, as I'm truly and purely, trying to understand but ....... I've seen you write about this many, many times over the years, yet I'm still totally confused based on the following cut and paste from the closer connection form (which we complete every year ourselves), below and the fact that tens of thousands of Canadian RVers spend close to 180 days each and every year for many years continuously in the winter in the USA.
Please advise what we are all missing and most importantly after many years of submitting these forms to the IRS why they've not pulled us up on our number of days presence of say 178 or 180 days on several years having been an issue???
Quote from form: Even though you would otherwise meet the substantial presence test, you will not be treated as a U.S. resident for 2017 if:
• You were present in the United States for fewer than 183 days during 2017,
• You establish that during 2017, you had a tax home in a foreign country, and
• You establish that during 2017, you had a closer connection to one foreign country in which you had a tax home than to the United States.