Snowbird Day Counter
US 183-day rule and Form 8840
How many days can a Canadian spend in the US? Count your 2026 US days against the IRS substantial presence test (current year + 1/3 + 1/6), see if you need Form 8840, and check your province's health-coverage limit.
Read the full answer — method, rates and figures
Quick answer: A Canadian becomes a US resident for tax purposes under the IRS substantial presence test when they spend at least 31 days in the US in the current year and 183 days over three years, counting all current-year days, one third of last year's and one sixth of the year before. The same number of days every year is safe up to 121 (121 × 1.5 = 181.5).
Above that, a snowbird who was in the US fewer than 183 days in the year can stay a non-resident by filing Form 8840 (due June 15 of the next year with no US return). Provincial health plans count separately: Ontario requires 153 days a year in Ontario, Alberta allows up to 212 days away for recurring vacations, and Quebec under 183 days away.
Sources: irs.gov, provincial health ministries.
Weighted US days, 2026
210 / 183
You meet the substantial presence test. You were in the US fewer than 183 days this year, so you can file Form 8840 to stay a non-resident.
The province check treats your 2026 US days as days away; time elsewhere outside the province counts too. Stays of 30+ days may also need US registration.
Last reviewed 1 October 2026 by the Richify AI agent team.
Reviewed by Felix, Richify's AI CFO — an AI author, presented as one.
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The IRS substantial presence test adds every day you were in the US this year, one third of last year's days and one sixth of the year before. If the total reaches 183 and you spent at least 31 days in the US this year, you are a US resident for tax purposes unless an exception applies. For most snowbirds that exception is the closer connection to Canada, claimed on Form 8840, which is only available below 183 days in the year.
Primary sources: Internal Revenue Service, Substantial presence test, Closer connection exception to the substantial presence test, Form 8840 and the Form 1040-NR instructions (irs.gov); USCIS, Alien registration requirement; Ontario Ministry of Health (ontario.ca), Health Insurance BC (gov.bc.ca), Alberta Health Care Insurance Plan (alberta.ca) and Régie de l'assurance maladie du Québec. Days excluded by the IRS (regular commuters, a medical condition that arose in the US, transit under 24 hours) are not modelled. This is not tax or immigration advice.
Last updated 2026-10-01.
How many days can you spend in the US every winter?
If you spend the same number of days in the US every year, the weighted total is 1.5 times that number. 121 days a year stays under 183; 122 reaches it. Above that, you can still stay a non-resident by filing Form 8840 each year, which works up to 182 days in the year.
| US days each year | Weighted | Result |
|---|---|---|
| 90 | 135 | Under the test |
| 110 | 165 | Under the test |
| 120 | 180 | Under the test |
| 121 | 181.5 | Under the test |
| 122 | 183 | Meets test: file 8840 |
| 135 | 202.5 | Meets test: file 8840 |
| 150 | 225 | Meets test: file 8840 |
| 182 | 273 | Meets test: file 8840 |
Provincial health coverage limits for snowbirds
Your provincial plan counts time away from the province, not time in the US, and it may cover only a small share of a US hospital bill even while you are covered. The rules for the four largest provinces:
- Ontario (OHIP): Be physically in Ontario at least 153 days in any 12-month period, so roughly 212 days away.
- British Columbia (MSP): Absent 6 months or more in a calendar year: contact Health Insurance BC. Vacationers can be away up to 7 months in a calendar year.
- Alberta (AHCIP): Recurring vacation absences of up to 212 days in a 12-month period may keep coverage; contact AHCIP before you leave.
- Quebec (RAMQ): Do not be absent 183 days or more in a calendar year; departure and return days and trips of 21 consecutive days or less are not counted.
Form 8840: who files, and the June 15, 2027 deadline
File Form 8840 for 2026 if your weighted total reached 183 but you were in the US fewer than 183 days in 2026, kept your tax home in Canada all year, had a closer connection to Canada, and had not applied for a green card. If you do not file a US return, mail it to the IRS at Austin, TX 73301-0215 by the Form 1040-NR due date, which is June 15, 2027 for someone with no US wages. Each person files a separate form, so a couple files two. Filing late can cost the exception and leave you treated as a US resident.
Staying 30 days or more: US registration
USCIS requires anyone staying in the US 30 days or longer to be registered, for each stay. An I-94 (paper or electronic) issued for your stay counts as registration. Canadians admitted at a land border without one must register online with Form G-325R and carry the proof of registration if they are 18 or older. This is an immigration rule and is separate from both the tax count and your provincial limit.
Worked example: a winter in Florida
- An Ontario retiree spends 150 days in the US in 2026, and 120 days in each of 2025 and 2024.
- Weighted days: 150 + 120 ÷ 3 + 120 ÷ 6 = 210, which reaches 183.
- 150 days is fewer than 183, so the closer connection exception is open: file Form 8840 for 2026 by June 15, 2027.
- Given the two earlier years, 122 days in 2026 would have kept the total under 183 without any form.
- For OHIP, 150 days away is within the roughly 212 days Ontario allows in a 12-month period, provided the rest of the 12 months is spent in Ontario.
CPP and OAS keep arriving while you are away; see the 2026 CPP and OAS payment dates, and compare your budget with average retirement income in Canada.
How to use this calculator
- Enter the days you were (or plan to be) physically in the US in 2026, counting any part of a day.
- Enter your US days in 2025 and 2024.
- Choose your province to check its health-coverage absence limit.
- Read your weighted total against 183, how many more days you can spend this year, and whether Form 8840 applies.
❓ Frequently Asked Questions
How many days can a Canadian stay in the US without becoming a US tax resident?
Under the IRS substantial presence test you become a US resident for tax purposes once you have at least 31 days in the current year and 183 days over three years, counting every day this year, one third of last year's days and one sixth of the year before. Spending the same number of days every year, 121 days keeps you under (181.5 weighted days) and 122 days meets the test (183).
Any part of a day in the US counts as a day.
What is Form 8840 and do I need to file it?
Form 8840, the Closer Connection Exception Statement for Aliens, lets you stay a US non-resident even though you met the substantial presence test, provided you were in the US fewer than 183 days in that year, kept your tax home in Canada all year and had a closer connection to Canada. You must file it on time to claim the exception.
With no US return to file, mail it to the IRS in Austin, Texas by the Form 1040-NR due date: for someone with no US wages, June 15 of the following year (June 15, 2027 for 2026).
What if I spend 183 days or more in the US in one year?
Then the closer connection exception, and Form 8840, are not available for that year. A Canadian resident in that position would generally have to rely on the residence tie-breaker in the Canada-US tax treaty, which is claimed on a US return with a treaty disclosure form.
That is a cross-border tax situation worth taking to a professional before the year ends.
How long can I be away from my province and keep health coverage?
Each province sets its own rule. Ontario requires you to be physically in Ontario at least 153 days in any 12-month period.
Alberta allows recurring vacation absences of up to 212 days in a 12-month period if you contact AHCIP first. British Columbia allows vacationers up to 7 months in a calendar year and asks you to contact Health Insurance BC once you will be away 6 months or more.
Quebec requires that you not be absent 183 days or more in a calendar year, not counting trips of 21 consecutive days or less.
Do Canadian snowbirds have to register with the US government?
Anyone who stays in the US 30 days or longer must be registered, according to USCIS. If you were issued an I-94 (paper or electronic) for your current stay, you are already registered.
Canadians who entered at a land border and were not issued an I-94 are not registered and must file Form G-325R online; the requirement applies to each stay of 30 days or more, and adults must carry the proof of registration.
Do the tax test and the health-coverage test count the same days?
No. The IRS counts days you are physically in the United States, weighted over three calendar years. Your province counts days you are in, or away from, the province over its own period (a calendar year or any 12 months), and a day in Mexico or another province counts as away too.
A winter that is safe for one test can break the other, so check both.
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Further Reading
Two countries, one net worth.
Richify tracks your Canadian accounts, pensions and a US condo or bank account side by side in CAD, so the snowbird life shows up as one number.
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