BIRD TALK

My friend claims that she was told by her accountant that on the Form 8840 – part 1 question 5 – she should fill in the number of days for the past three years as:

Current year – the full number of days spent in the U.S.
One year past – 1/3 of the number of days spent in the U.S.
Two years past – 1/6 of the number of days spent in the U.S.

She also claims that adding these three numbers is the total number of days that one must use to calculate their days in the U.S. for the current year.

I have always simply entered the actual number of days spent in the U.S. for the past three years.

My understanding is that as long as I fill in my 8840 yearly, I can remain in the U.S. for less than 183 days. What is the correct way to calculate days spent in the U.S.?

Thank you.
Frances Tulissi
Calgary AB

Response :
Ed.: Entering the actual number of days spent in the U.S. IS how to fill in the Form 8840, but it has nothing to do with how long you can stay in the U.S.! That is a tax form and you are filling it out correctly.

As stated before, you can stay in the U.S. for up to six months in any 12-month period. A travel day or any part of a day is counted as a full day. Temporary absences from the U.S. also count as days. So, if you go on a 10-day cruise from Miami, those 10 days are counted as you being IN the United States, even though you are somewhere in the Caribbean.