Thresholds
Tests & filings
Check actual days and planned bookings together: the 183-day calendar line, the weighted Substantial Presence Test, and Form 8840. Use this before you book another winter.
If every planned stay happens
Booking forecastFile Form 8840
Weighted presence would meet the Substantial Presence Test. Stay under 183 calendar days and file Form 8840.
| Year | Days | Weighted | 183 | SPT | Action |
|---|---|---|---|---|---|
| 2026 | 155 (108 taken) | 225 | 28 left | Met | File Form 8840 |
| 2027 | 110 (0 taken) | 186.67 | 73 left | Met | File Form 8840 |
- 2026: Form 8840 due 2027-06-15. 28 days of slack before 183.
- 2027: Form 8840 due 2028-06-15. 73 days of slack before 183.
Substantial Presence Test for 1970
| Year | Days | Weight | Counted |
|---|---|---|---|
| 1970 (current) | 0 | × 1 | 0 |
| 1969 | 0 | × ⅓ | 0 |
| 1968 | 0 | × ⅙ | 0 |
| Weighted total | 0 |
You meet the test if you have at least 31 days in 1970 and the weighted total is 183 or more. Not met yet on actual days.
Form 8840 — Closer Connection Exception
Form 8840 is not required — you do not meet the Substantial Presence Test.
- You were in the US fewer than 183 days this calendar year.
- You have a tax home in Canada and a closer connection there than to the US.
- File with the IRS, generally by June 15 of the following year. IRS Form 8840
If I stay until…
- Calendar days
- 0
- Weighted SPT
- 0
- 183-day line
- 183 left
- Form 8840
- not needed
Form 8840 is not required — you do not meet the Substantial Presence Test.
OHIP — Ontario
206 days in Canada / 153 required
rolling 12 monthsYou must be physically present in Ontario for at least 153 days in any 12-month period. Extended absences can sometimes be arranged in advance.
Home days are estimated as time not spent in the US (2025-08-27 – 2026-08-26). Turn off “only Canada and the US” in settings if you travel elsewhere.
Every year on the ledger
| Year | Taken | If planned | Weighted | 183-day | SPT | If booked | Filed |
|---|---|---|---|---|---|---|---|
| 2027 | 0 | 110 | 186.67 | Under | Met | File Form 8840 | |
| 2026 | 108 | 155 | 225 | Under | Met | File Form 8840 | |
| 2025 | 150 | 150 | 190 | Under | Met | File Form 8840 | |
| 2024 | 120 | 120 | 120 | Under | Not met | Clear to book | |
| 2023 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2022 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2021 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2020 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2019 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2018 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2017 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2016 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2015 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2014 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2013 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2012 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2011 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2010 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2009 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2008 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2007 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2006 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2005 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2004 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2003 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2002 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2001 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 2000 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1999 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1998 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1997 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1996 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1995 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1994 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1993 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1992 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1991 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1990 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1989 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1988 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1987 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1986 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1985 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1984 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1983 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1982 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1981 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1980 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1979 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1978 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1977 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1976 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1975 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1974 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1973 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1972 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1971 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1970 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1969 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1968 | 0 | 0 | 0 | Under | Not met | Clear to book | |
| 1967 | 0 | 0 | 0 | Under | Not met | Clear to book |