Form 8840 - Internal Revenue Service - irs-2025

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Form 8840 is a tax form used by alien individuals to claim a closer connection to a foreign country for the purpose of establishing nonresident status in the United States. It requires information about the individual's presence in the U.S., their tax home, and significant contacts with foreign countries. The form is necessary for those who meet specific criteria to avoid being classified as U.S. residents under the substantial presence test.

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What are the conditions for a closer connection?

You can demonstrate that you have a closer connection to a foreign country if you: 1) Are present in the United States for less than 183 days during the calendar year; 2) Maintain a tax home in a foreign country during the calendar year; and 3) Have a closer connection to the foreign country in which you have the tax

What is the closer connection exception for aliens?

Form 8840 Closer Connection Exception Statement for Aliens is used to claim the closer connection to a foreign country(ies) exception to the substantial presence test. Note. You must have selected to file Form 1040-NR U.S. Nonresident Alien Income Tax Return in order to access Form 8840.

What is the difference between form 8840 and 8843?

--Form 8840, Closer Connection Exception Statement, should accompany 1040NRs submitted by non-immigrants who qualify as tax residents, but wish to remain nonresidents. --Form 8843, Statement for Exempt Individuals verifies F, J, and M visa holders exemption from tax resident status.

Where to send a closer connection form?

Return mail Form 8840 to the Revenue Service Center Austin TX 73301-0215 by the due date including extensions for filing Form 1040-NR. Penalty for Not Filing Form If you do not timely file Form 8840 you will not be eligible to claim the closer treated as a U.S. resident.

Who needs to fill out form 8840?

Canadian snowbirds staying in the U.S. for less than 183 days should be able to claim this exception and avoid being taxed as a U.S. tax resident on their worldwide income by filing Form 8840 with the IRS. U.S. citizens (including dual citizens) and green card holders cannot take advantage of this exception.

What is the purpose of form 8840?

If you are an alien individual and you meet the closer connection exception to the substantial presence test, you must file Form 8840 with the IRS to establish your claim that you are a nonresident of the United States by reason of that exception.

What happens if you pass the substantial presence test?

Anyone who meets the IRS Substantial Presence Test (unless exempted), is taxed on their worldwide income even through they are not U.S. Citizens or Legal Permanent Residents. A person who is a U.S. Citizen or Legal Permanent Resident (Green Card Holder) is generally required to file a 1040 Tax Return.

How many days must an individual reside in the United States for eligibility for the closer connection exception to the physical presence test?

Closer Connection Exception to Substantial Presence Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year (Refer to Chapter 28 of Publication 17for a discussion of the tax home concept), and.

Form 8840 - Internal Revenue Service - irs-2025

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