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Substantial presence test (the 183-day rule)

Illustration du test de présence substantielle pour déterminer la résidence fiscale aux États-Unis.

Do you spend long periods with our neighbors to the south? Take the time to learn the tax rules that apply to Canadians in the U.S. Good preparation will help you avoid unpleasant surprises and enjoy your stay to the fullest.

Substantial presence test (183-day rule)

Canadian snowbirds have to deal with complex tax rules regarding the duration of their stay in the U.S. Our calculator makes your tax obligations easier to understand.

Please enter an amount of days.
Please enter an amount of days.
Please enter an amount of days.

Since you exceed the 183-day threshold in a single year, you are considered a U.S. tax resident and must file a U.S. tax return.

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  • The days of entry into and departure from the United States must be included in the calculation (they count as full days).
  • If you are a U.S. citizen, this test does not apply, but you must still file a tax return in the United States.

Since you have not exceeded the 183-day threshold over a three-year period, no form needs to be filed in the United States.

Since you exceed the 183-day threshold over a three-year period, you must file Form 8840 to avoid being considered a U.S. tax resident.

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Ready to simplify your US tax situation?

Our tools give you answers about your obligations, whether for estate planning or managing your stays in the United States.

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