FORM 8840 IS DUE ON OR BEFORE JUNE 15 OF THE FOLLOWING TAXATION YEAR​

If you are not eligible to file Form 8840 because you were present in the U.S. in the current year for a period of 183 days or more or you hold a green card, you must look to the Canada/U.S. Tax Treaty on the definition of residency to support your case on non-resident status for U.S. tax purposes and file IRS Form 8833.

U.S. forms are available on the IRS website (at http://www.irs.ustreas.gov/pub).