TAXATION: EVERYTHING YOU NEED TO KNOW ABOUT THE 183-DAY RULE IN THE UNITED STATES

Quebecers who spend the winter in the southern United States are familiar with the Substantial Presence Test criteria (i.e., the 183-day calculation over three years) and Form 8840, which allows them to be considered non-residents of the United States. To complete this form, taxpayers must have spent less than 183 days in the United States during the current year. As a...