2026
File Form 8840- If planned
- 155 days
- Taken
- 108
- Weighted
- 225
- 183-day
- 28 left
- SPT
- Met
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.
2027
File Form 8840- If planned
- 110 days
- Taken
- 0
- Weighted
- 186.67
- 183-day
- 73 left
- SPT
- Met
| 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
not neededDue Jun 15, 1971
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 (2025-09-22 – 2026-09-21). Turn off “only Canada and the US” in settings if you travel elsewhere.
Every year on the ledger
2027
File Form 8840- If planned
- 110 days
- Taken
- 0
- Weighted
- 186.67
- 183-day
- 73 left
- SPT
- Met
2026
File Form 8840- If planned
- 155 days
- Taken
- 108
- Weighted
- 225
- 183-day
- 28 left
- SPT
- Met
2025
File Form 8840- If planned
- 150 days
- Taken
- 150
- Weighted
- 190
- 183-day
- 33 left
- SPT
- Met
2024
Clear to book- If planned
- 120 days
- Taken
- 120
- Weighted
- 120
- 183-day
- 63 left
- SPT
- 63 to test
2023
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2022
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2021
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2020
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2019
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2018
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2017
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2016
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2015
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2014
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2013
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2012
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2011
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2010
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2009
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2008
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2007
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2006
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2005
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2004
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2003
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2002
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2001
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
2000
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1999
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1998
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1997
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1996
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1995
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1994
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1993
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1992
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1991
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1990
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1989
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1988
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1987
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1986
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1985
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1984
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1983
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1982
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1981
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1980
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1979
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1978
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1977
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1976
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1975
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1974
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1973
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1972
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1971
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1970
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1969
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1968
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
1967
Clear to book- If planned
- 0 days
- Taken
- 0
- Weighted
- 0
- 183-day
- 183 left
- SPT
- 183 to test
| 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 |