Canadian snowbirds and your days in the US
A winter in Florida or Arizona runs three clocks at once: how long the US lets you stay, how many days make you a US tax resident, and how long your province keeps covering you while you are away. They count different days over different windows, and each one has its own line.
If you drive down
USCIS names Canadian visitors who drove in at a land border and were not issued an I-94 among those who must register.7 If that is your route south, check your registration before the winter starts rather than at the end of it.
The US tax count
The stay limit is about immigration. The tax count is separate, and it adds up past winters too. You are a US tax resident for a calendar year if you were in the US at least 31 days that year and 183 weighted days over the 3-year period that includes it.891011 The 183 is a weighted total: every day this year, plus 1/3 of the days last year, plus 1/6 of the days in the year before that.121013 A day counts if you are in the US at any time during it. Under 24 hours in transit between two places outside the US, and regular commuting from Canada or Mexico, do not count.14151617
Meeting the test is not the end of the story. The closer connection exception can keep you a nonresident: fewer than 183 days in the US that year, a foreign tax home and a closer connection to that country. Claim it on Form 8840.18192021 It also asks for a tax home in that country for the entire year, and a closer connection to it than to the US.2223 Being a lawful permanent resident (green card holder) at any time in a calendar year makes you a US tax resident for it. The closer connection exception requires no green card application pending.2425
The form has a deadline. With no US return to file, Form 8840 goes to the IRS by the due date for filing the income tax return.26 Filed late, it loses you the exception, unless you can show by clear and convincing evidence that you took reasonable steps to learn and meet the filing rules.27
Worked example
Three winters that cross the line
- You winter in Florida: 150 days in the US in 2026, 120 in 2025 and 90 in 2024. Weighted, that is 150 + 40 + 15 = 205, past the 183 line, so you meet the substantial presence test for 2026.1210How we count: 150 x 1 + 120 x 1/3 + 90 x 1/6, with the IRS weights of 1, 1/3 and 1/6. The 31 days needed in 2026 itself are also met.
- Your 150 days in 2026 are fewer than 183, so with a tax home in Canada all year and a closer connection to Canada, the closer connection exception can still keep you a nonresident.202223How we count: The exception's day condition, fewer than 183 days in the year itself, applied to 2026.
- With no US return to file, Form 8840 for 2026 is due at the IRS by June 15, 2027.2628How we count: The 1040-NR due date for a filer without US wages, the 15th day of the 6th month after the tax year ends, applied to the 2026 calendar year.
The full rule: Substantial presence test: the IRS 183-day formula
Your province's own count
Your health card has a line of its own, and it is not the US one. Each plan sets how long you can be away and still stay covered, in the words of the province:
| Province | Time away the plan allows |
|---|---|
| Ontario | Be physically in Ontario for 153 days in any 12-month period. More than 212 days outside it in any 12 months may mean reapplying for OHIP.2930 |
| British Columbia | Be present in B.C. at least six months of the calendar year; a vacation absence of up to seven months in a calendar year is allowed.3132 |
| Alberta | Away on a recurring vacation for up to 212 days in a 12-month period, you might keep AHCIP coverage.33 |
| Québec | You must not be absent from Québec 183 days or more in a calendar year.34 |
| Nova Scotia | Vacationing outside Nova Scotia for up to 7 months each calendar year is an allowed absence.35 |
| Manitoba | Up to seven months outside Manitoba for vacation or travel, if you send Manitoba Health the documents it asks for before you leave.36 |
Ontario and Alberta look back over a rolling year; British Columbia, Québec and Nova Scotia count the calendar year. A winter that straddles New Year can sit under one line and over another.
One record, three answers
The border wants your intended stay, the IRS wants your days in each of three calendar years, and your province wants your days away over its own window. A day-by-day record of where you were answers all three from the same list, and it is the record you would reach for if any of them asked.
Staytill, the iPhone app that counts your US days and your days away from home Substantial presence test: the IRS 183-day formula
Sources
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Canadian visitors can usually stay in the United States for 6 months without a visa.
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You must declare your intended duration of stay upon entry into the United States.
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If you wish to stay longer than 6 months, you must apply for an extension at the nearest U.S. Citizenship and Immigration Services (USCIS) office once you are in the United States and before the expiry of your initial authorized stay.
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The INA requires that, with limited exceptions, all aliens 14 years of age or older who were not registered and fingerprinted (if required) when applying for a U.S. visa and who remain in the United States for 30 days or longer, must apply for registration and fingerprinting.
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The registration requirement applies to each trip of 30 days or more that an alien makes to the United States.
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Canadians and other foreign nationals visiting the United States for periods longer than 30 days must be registered with the United States Government.
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Canadian visitors who entered the United States at land ports of entry and were not issued evidence of registration, such as a Form I-94, I-94W, or I-94A (paper or electronic), and have not otherwise registered
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31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before that
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such individual was present in the United States on at least 31 days during the calendar year
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equals or exceeds 183 days
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You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year.
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All the days you were present in the current year, and 1/3 of the days you were present in the first year before the current year, and 1/6 of the days you were present in the second year before the current year
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To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1/3 of 120), and 20 days in 2023 (1/6 of 120).
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You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day.
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an individual shall be treated as present in the United States on any day if such individual is physically present in the United States at any time during such day
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Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.
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Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.
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it is established that for the current year such individual has a tax home (as defined in section 911(d)(3) without regard to the second sentence thereof) in a foreign country and has a closer connection to such foreign country than to the United States
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Even if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions
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Were present in the United States less than 183 days during the year
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You must file Form 8840, Closer Connection Exception Statement for Aliens, to claim the Closer Connection Exception.
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Maintained a tax home in that foreign country during the entire year (see Chapter 28 of Publication 17 for a discussion of the tax home concept)
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Had a closer connection during the year to one foreign country in which you had a tax home than to the United States (unless you had a closer connection to two foreign countries, discussed next)
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Such individual is a lawful permanent resident of the United States at any time during such calendar year.
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Had not taken steps toward, and did not have an application pending for, lawful permanent resident status (green card).
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If you do not have to file a U.S. federal income tax return, send Form 8840 to the Internal Revenue Service Center (indicated in the instructions attached to Form 8840) by the due date for filing the income tax return.
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If you do not timely file Form 8840, Closer Connection Exception Statement for Aliens, you cannot claim the closer connection exception to the substantial presence test, unless you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.
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If you didn’t receive wages as an employee subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 6th month after your tax year ends. A return for the 2025 calendar year is due by June 15, 2026.
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be physically in Ontario for 153 days in any 12‑month period
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outside of Ontario for more than 212 days in any 12 month period, you may have to reapply for OHIP at a ServiceOntario centre.
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Physically present in B.C. at least six months in a calendar year
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Eligible B.C. residents (citizens of Canada or persons who are lawfully admitted to Canada for permanent residence) who are outside B.C. for vacation purposes only, are allowed a total absence of up to seven months in a calendar year
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If you are away from Alberta for the purpose of vacation on a recurring basis, for up to 212 days in a 12-month period, you might be eligible for continued AHCIP coverage.
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you must not be absent from Québec 183 days or more per calendar year.
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vacationing outside of Nova Scotia for up to 7 months each calendar year
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If you are planning to reside outside of Manitoba for an extended period (90 days or more in a 12 month period) for the purposes of vacation or travel, you may remain eligible for Manitoba Health coverage for a period of up to seven months by providing the following to Manitoba Health, Seniors and Long-Term Care prior to your departure:
Checked against 26 U.S.C. § 7701(b) on 26 Oct 2026 Updated 26 Oct 2026
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