If you’re a Canadian resident who spent more than 30 days in the U.S. this year, it’s worth checking two things:
- Do you need to file the Closer Connection Exception (Form 8840), or
- Do you simply fall under the Substantial Presence Test (SPT) calculation (which you should track, but doesn’t require filing a form with the IRS)?
I built a simple, mobile-friendly tool to help you track trips (by person), apply the 3-year weighted SPT, split year-end trips automatically, and estimate safe days for next year:
http://aurenix.ca/apps/spt.html
General info only—not tax advice. Speak with a cross-border tax professional for your situation.