US tax return filing

Form 8840 is the IRS form that allows Canadians to claim the Closer Connection Exception and avoid being treated as a US tax resident under the Substantial Presence Test. If you spent enough days in the United States to meet the IRS day count threshold but maintained stronger personal and economic ties to Canada, filing…

The Substantial Presence Test is an IRS formula that determines if a foreign national has spent enough time in the United States to be treated as a US tax resident. For Canadians who travel south for work, business, or extended stays, this test uses a weighted day count across three calendar years to reach a…

An ITIN expires when it goes unused on a US federal tax return for three consecutive tax years, and it lapses on December 31 after that third year. Renewal uses the same Form W-7 as a first application, with the “Renew an existing ITIN” box checked and your old number entered on the form. No…