If you’re a Canadian and have received money from a U.S. source when you are here, you may have to file a U.S. tax return. That is because the U.S. may believe you owe taxes on that money. If you are a snowbird and spend a limited amount of time in the U.S., your tax “home” is probably Canada. In that case, experts advise you file a Form 8840, “Closer Connection Exception Statement”, with the IRS. Its intent is to establish that your taxing jurisdiction is Canada and a U.S. tax return is not necessary. It must be filed by June 15 for past calender year monies.
