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My mother has a 10 year multiple entry B-2 Visa. She has come and stayed here many times: from 2 months to 6 months. She also has a 10 year tourist visa for Canada and has used it once for a weekend trip.

She is coming again this year for 6 months - June to December.

If, at the end of the 6 months, she goes to Canada for a few days, can she come back in to the US as a second visit for another 4 months?

I am on H4 visa and husband is on an H1B. My mother’s previous visits were to my sister and her husband who are both citizens.

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Your mother is allowed six months per visit, as you know. Leaving after six months for just a few days, returning for another four months will look very much like she's trying to live in the US. She risks being refused entry.

This is at the discretion of the border guard, who is required to presume immigrant intent. She may have been allowed entry under what appears to be similar circumstances before, but that's no indication of what will happen now.

As your mother makes more visits, and the visit length increases, it's more likely that she will be denied entry.

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    In addition to the immigration issues, the mother also needs to make sure she is filing any required tax returns. – Patricia Shanahan Jan 27 at 0:04
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    While US citizens and tax residents are required to file returns, it's not clear that CPB can see whether they have, or looks for this info, or acts on it. Our cousin is a US citizen, who decamped permanently to the UK in 1996. Thereafter, she never filed a 1040. In 2010, she returned to the US for a family reunion. She had maintained a valid US passport, and CPB (no e-gates then) just let her in. – DavidSupportsMonica Jan 27 at 0:41
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    @DavidSupportsMonica The last few years the US IRS has done a lot to force foreign banks to check nationality, and report accounts owned by US citizens. – Patricia Shanahan Jan 27 at 1:03

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