Information about Form 8840 and its instructions is at www.irs.gov/form8840. beginning For the year January 1 December 31 2016 or other tax year 2016 and ending Last name Address in country of residence Attachment Sequence No.. Cat. No. 15829P Form 8840 2016 Page 2 Significant Contacts With Foreign Country or Countries in 2016 Where was your regular or principal permanent home located during 2016 See instructions. Your answers to the questions in Part IV will help establish the jurisdiction to...which you have a closer connection. When and Where To File If you are filing a 2016 Form 1040NR or Form 1040NR-EZ attach Form 8840 to it. If you are an alien individual and you meet the closer connection exception to file Form 8840 with the IRS to establish your claim that you are a nonresident of exception. Each alien individual must file a separate Form 8840 to claim the closer You are considered a U.S. resident if you meet the substantial presence test for 2016. If you do not have to file a...2016 tax return mail Form 8840 to the Revenue Service Center Austin TX 73301-0215 by the due date including extensions for filing Form 1040NR or Page 4 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. General Instructions Purpose of Form Use Form 8840 to claim the closer connection to a foreign country ies exception to the substantial presence test. The exception is described later and in Regulations section...301. 7701 b -2. Note You are not eligible for the closer connection exception if any of the following apply. You were present in the United States 183 days or more in calendar year 2016. You are a lawful permanent resident of green card holder. If Yes what type From what country or countries did you derive the majority of your 2016 income Did you qualify for any type of national health plan sponsored by a foreign government. If Yes in what country If No please explain If you have any other...information to substantiate your closer connection to a country other than the United States or you wish to explain in more detail any of your responses to lines 14 through 30 attach a statement to this form. Sign here Under penalties of perjury I declare that I have examined this form and the accompanying attachments and to the best of my knowledge and belief they are true correct and complete. only if you are filing this form by itself and not with your U.S. Your signature Date Page 3 Section...references are to the U.S. specified. Future Developments For the latest information about developments related to Form 8840 and its instructions such as legislation enacted after they were published go to www.irs.gov/form8840. Form Closer Connection Exception Statement for Aliens Department of the Treasury Internal Revenue Service Your first name and initial Fill in your addresses only if you are filing this form by itself and not with your U*S* tax return Part I Attach to Form 1040NR or Form...1040NR-EZ.
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Instructions and Help about IRS 8840
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How to fill out IRS 8840
Instructions and Help about IRS 8840
How to edit IRS 8840
To edit the IRS 8840 form, consider using a PDF editing tool like pdfFiller, which allows you to modify the form directly. Begin by uploading a blank or previously completed version of the form to the platform. Utilize the editing tools to enter or correct information as necessary. After editing, ensure that you save your changes and that the form is complete and accurate before submission.
How to fill out IRS 8840
To fill out the IRS 8840 form effectively, follow these steps:
01
Begin with your personal identification details such as your name and address.
02
Indicate your residency status and the number of days you were present in the U.S.
03
Provide information about your foreign tax credits and any other relevant financial details.
Ensure that all sections of the form are completed accurately. It's advisable to review the completed form for any errors before submission. Utilize tools like pdfFiller to facilitate this process by allowing you to fill and check the form online.
About IRS 8 previous version
What is IRS 8840?
IRS 8840 is the "Closer Connection Exception Statement for Aliens." It is a form used by non-U.S. citizens to claim a closer connection to a foreign country for tax purposes. This form is important for individuals who may otherwise qualify as U.S. residents for tax purposes due to their physical presence in the country.
Who needs the form?
Individuals who are not U.S. citizens but spend a significant amount of time in the United States may need to file IRS 8840. Typically, it applies to foreign nationals who meet the substantial presence test yet can demonstrate strong ties to their home country. Those who may meet these criteria include students, temporary workers, and certain expatriates.
Components of the form
The IRS 8840 form consists of several sections, including personal identification information, details about the days spent in the U.S., and a statement of your closer connection to a foreign country. You will need to provide specific income information, residency details, and any other relevant aspects that relate to your status as an alien.
What information do you need when you file the form?
When filing the IRS 8840 form, gather essential information including your personal identification, the number of days you were physically present in the U.S. during the past year, and details proving your closer connection to your foreign home. Documentation that supports your claims about your residency such as tax returns from your home country may also be helpful.
Where do I send the form?
Once completed, IRS 8840 should be sent to the address specified in the form's instructions. Typically, this may depend on whether you are including a payment or filing it separately. Be sure to check the latest guidelines or use mailing resources provided by the IRS to confirm the correct address for submission.
What is the purpose of this form?
The purpose of the IRS 8840 form is to allow eligible individuals to establish that they maintain closer ties to a foreign country than to the United States. This can help them avoid being classified as U.S. tax residents, thus being liable for worldwide income taxation. The form serves as a declaration of their intentions regarding tax residency.
When am I exempt from filling out this form?
You may be exempt from filing IRS 8840 if you do not meet the substantial presence test and are not considered a U.S. resident for tax purposes. Additionally, individuals already classified under other tax treaties that provide exemptions or different filing requirements may not need to submit this form.
What are the penalties for not issuing the form?
Failure to file IRS 8840 when required can result in penalties. Generally, the IRS may impose a penalty of $100 for each month or part of a month that the form remains unfiled, up to a maximum of $1,200. Moreover, if the form is necessary for establishing your tax residency status, failure to file may lead to unwanted tax consequences, including liability for U.S. taxes on worldwide income.
Is the form accompanied by other forms?
The IRS 8840 form can be submitted independently; however, it may be beneficial to also file other related forms depending on your financial situation or residency claims, such as Form 1040NR (U.S. Nonresident Alien Income Tax Return) or other supporting documentation to enhance your claims regarding your residency status.
FAQ about IRS 8840
What should I do if I realize I made a mistake on my IRS 8840?
If you identify an error after submitting your IRS 8840, you should file an amended return using Form 8840X, along with a brief explanation of the corrections made. This will help ensure that your filing accurately reflects your tax situation and prevents potential issues in the future.
How can I track the status of my IRS 8840 filing?
To verify the status of your submitted IRS 8840, you can use the IRS's online tool or contact their customer service. Be sure to have your personal information and any relevant details accessible, as this will assist in tracking down your form processing status.
What common mistakes should I be aware of when filing IRS 8840?
Common errors on the IRS 8840 include incorrect Social Security numbers, filing under the wrong category, and omitting required signatures. To avoid these mistakes, double-check all entries for accuracy before submitting your form.
What are the privacy considerations when submitting my IRS 8840 electronically?
When e-filing your IRS 8840, consider using reputable tax software that protects your data. Ensure you have strong passwords and that your devices are secure, as electronic submissions involve sharing sensitive personal information.
How will I be notified if there is an issue with my IRS 8840 submission?
If the IRS encounters any issues with your IRS 8840 submission, you will receive a notice or letter outlining the problem. It’s important to respond promptly with any requested documentation or clarification to resolve the issue efficiently.
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