Canadian Snowbirds Face Up to US$5,000 for Willful U.S. Registration Violations
Willful violations can bring a fine or jail time, while long-stay tax status depends on a separate IRS day-count test.
At a glance
- The substantial presence formula counts current-year days, one-third of last year’s and one-sixth of the year before.
- Form 8840 requires a Canadian tax home and fewer than 183 U.S. days in the current year.
- CBP lists a passport, enhanced license or specified trusted-traveler cards for many land and sea arrivals.
Reviewed November 13, 2026 Checked against CBP
A federal registration rule can expose Canadian snowbirds to a fine of up to US$5,000, up to six months in jail, or both for willful failure to register. The potential penalty was highlighted for winter travelers on October 10, 2026. It is not automatic.
A long U.S. stay can also raise a separate tax-residency question. Some visitors already have an electronic I-94 arrival record that counts as registration; checking that record after entry can help identify errors.
The registration requirement concerns immigration compliance. Tax residency follows its own test, and admission documents are a separate matter. The day counts can matter even when a visitor’s arrival record is in order.
A long stay can raise a separate U.S. tax question
The IRS uses the substantial presence test to decide whether a visitor is treated as a U.S. tax resident. It looks at days spent in the country across three years, not just the current winter.
A visitor must have been in the United States for at least 31 days in the current year. The test is also met when the weighted three-year total reaches 183 days: all current-year days count, along with one-third of the prior year’s days and one-sixth of the days from the year before that.
The calculation can add up over repeated seasonal visits. Someone spending 120 days a year in the United States for three consecutive years reaches a weighted total of 180 days, just below the threshold.
Some visitors who meet the test may claim a closer-connection exception using Form 8840. They must spend fewer than 183 days in the United States during the current year, maintain a Canadian tax home for the full year and have closer ties to Canada than to the United States.
They also cannot have applied for a green card or taken other steps toward U.S. permanent residence. The form must be filed on time to claim the exception. It asks about ties such as a permanent home, family, driver’s licence, voter registration and organizational memberships.
The tax test does not determine whether a visitor has met immigration registration rules. The two questions use different criteria and carry separate consequences.
Check the arrival record after each entry
An electronic I-94 arrival record counts as registration under the rule. Travelers entering by air commonly receive one electronically, while visitors crossing a land border generally may not receive one. Check the record for the latest entry.
If the record is missing or contains an error, address the issue promptly. When a registration filing is required, Form G-325R is submitted online through U.S. Citizenship and Immigration Services. Canadian visitors staying 30 days or more who have no I-94 record for their most recent entry must file Form G-325R online after entry and before the 30-day mark.
Download and keep a copy of the I-94 after each U.S. entry. A land crossing without a record may require follow-up, so checking soon after arrival is a practical step.
Entry documents are separate from registration. U.S. Customs and Border Protection lists a Canadian passport, an Enhanced Driver’s License or Enhanced Identification Card, and NEXUS, FAST/EXPRES or SENTRI cards among documents generally accepted for Canadian citizens arriving by land or sea. Air travelers need a valid passport, or a NEXUS card when departing from Canada. CBP’s Canadian visitor document guidance also says Canadian passports need only remain valid through the intended departure date.
After every arrival, use CBP’s website to check and download the I-94 record. Correct any errors promptly.
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Sources
Primary documents and official agency releases referenced in this story.