How many days a Canadian can spend in the US, the substantial presence test, Form 8840 and the closer connection exception, treaty tie-breaker rules, commuters, and digital nomads.
19 guides, each written by a CPA licensed in the US and Canada.
It turns on your residential ties, and the tests run in a set order. Factual residence comes first: if you kept a home, a spouse or partner.
Cross-BorderThe complete tax picture when a Canadian snowbird rents a Florida condo on Airbnb part of the year: US reporting, the 871(d) election, IRC 280A.
Cross-BorderTax residency is determined by each country's domestic rules, not by where the employer is located.
Cross-BorderNo digital nomad rule exists in either tax code. Residency decides who taxes your worldwide income, and work location decides who taxes that pay.
Cross-BorderIf you meet the substantial presence test and want the closer connection exception, Form 8840 is the statement you file.
Cross-BorderActive Airbnb management won't change your day count, but it can move your tax home to the US, kill the closer connection exception.
Cross-BorderIf both countries claim you as a tax resident, the Canada-US treaty has a tie-breaker. Here is how each test works and what happens when the tie breaks.
Cross-BorderA Canadian snowbird who spends more than 122 days per year in the US over a three-year period may meet the substantial presence test and be treated.
Cross-BorderCanada determines tax residency based on residential ties, not citizenship or a fixed day count. Your home, spouse, and dependants drive the test.
Cross-BorderThere's no flat 182-day safe number. The substantial presence test weights three years, so 122 days each winter, three winters running, already meets it.
Cross-BorderUsually not. Days you commute home within 24 hours don't count toward US residency if you cross on more than 75% of your workdays.
Cross-BorderThe US uses a weighted day count (the substantial presence test), but it runs across three years, not one. Both countries, potentially.
Cross-BorderNo, a condo doesn't change your day count. Your day count does that, and ownership isn't a term in it. No, the purchase doesn't put you on a US.
Cross-BorderA Canadian who spends part of the year in the US can accidentally become a US tax resident under the substantial presence test.
Cross-BorderYour IRS tax home is your regular place of business, not where you live. This distinction drives FEIE eligibility, travel deductions, and treaty claims.
Cross-BorderSection 280A classifies your Florida condo as full rental, mixed use, or personal residence based on the 14-day and 10% thresholds.
Cross-BorderThe closer connection test under IRC 7701(b)(3)(B) lets Canadians who meet the substantial presence test avoid US tax residency.
Cross-BorderThe substantial presence test is the formula the IRS uses to determine whether a non-citizen without a green card is a US tax resident.
Cross-BorderYou can be a tax resident of both Canada and the United States at the same time under each country's domestic rules. Covers key rules, filing.