Return mail Form 8840 to the Revenue Service Center Austin TX 73301-0215 by the due date including extensions for filing Form 1040NR or 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. 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 your claim that you are a nonresident of exception. Each alien...individual must file a separate Form 8840 to claim the closer connection exception. 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. Cat. No. 15829P Form 8840 2017 Page 2 Significant Contacts With Foreign Country or Countries in 2017 Where was your regular or principal permanent home located during 2017 See instructions. Line 6 If you checked the Yes box on line 6 do not file...Form 8840. You are not eligible for the closer connection exception. However you may qualify for nonresident status by reason of a treaty. You meet this test if you were physically present in the United States for at least Use Form 8840 to claim the closer connection to a foreign country ies exception to the substantial presence test. 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...2017 Form 1040NR or Form 1040NR-EZ attach Form 8840 to it. See the instructions for line 6 Who Must File 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 Note You can download forms and publications at IRS.gov. 31 days during 2017 and 183 days during the period 2017 2016 and 2015 counting all the days of the number of days of presence in 2016 and only 1/6 the number of days in 2015....For more details see Pub. 519. Note If you qualify to exclude days of you were an exempt individual other than a foreign government-related individual or because of a medical above you must file Form 8843. Even though you would otherwise meet not be treated as a U.S. resident for 2017 if for fewer than 183 days during 2017 You establish that during 2017 you had a tax home in a foreign country and had a closer connection to one foreign country in which you had a tax home than to the United States...unless you countries. You can demonstrate that you have a countries but not more than two if all five of the following apply. Go to www*irs*gov/Form8840 for the latest information* For the year January 1 December 31 2017 or other tax year 2017 and ending Last name Address in country of residence Attachment Sequence No*. Your U*S* taxpayer identification number if any Address in the United States General Information Type of U*S* visa for example F J M etc* and date you entered the United States ...Of what country or countries were you a citizen during the tax year What country or countries issued you a passport Enter your passport number s Enter the number of days you were present in the United States during During 2017 did you apply for or take other affirmative steps to apply for lawful permanent resident status in the United States or have an application pending to change your status to that of a lawful permanent resident beginning OMB No* 1545-0074 Yes No Where was your tax home...during 2017 Enter the name of the foreign country to which you had a closer connection than to the United States during 2017.
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Instructions and Help about IRS 8840
How to edit IRS 8840
How to fill out IRS 8840
Instructions and Help about IRS 8840
How to edit IRS 8840
Editing the IRS 8840 form can be done using specific software tools that allow for form adjustments and corrections. It is important to ensure that any alterations do not compromise the form's integrity or the information contained within. Utilizing tools such as pdfFiller can facilitate the editing process by allowing users to make necessary changes easily and accurately.
How to fill out IRS 8840
Filling out the IRS 8840 form involves several steps. First, obtain the latest version of the form from the IRS website or authorized providers. Next, gather all necessary information, such as your personal details, residency information, and other relevant data. Follow these steps for accurate completion:
01
Download the form from a reliable source.
02
Use clear and legible handwriting if filling out manually or fill it electronically using an appropriate tool.
03
Provide accurate dates and details as required in each section.
04
Review the completed form for any errors or omissions.
05
Submit the form as directed.
About IRS 8 previous version
What is IRS 8840?
IRS 8840, also known as the "Closer Connection Exception Statement for Aliens," is a tax form used by individuals to claim a closer connection to a foreign country than the United States. This form is essential for people who meet certain criteria and wish to avoid being classified as U.S. residents for tax purposes.
Who needs the form?
Individuals who are foreign nationals and meet the substantial presence test but can claim a closer connection to another country need to fill out IRS 8840. Specifically, this form is useful for those who have lived in the U.S. but wish to maintain their non-resident tax status.
Components of the form
The IRS 8840 form comprises several sections, each requiring specific information related to the individual’s claims of a closer connection to a foreign country. Key components include personal information, the tax year in question, and detailed information about your tax residency in relation to the U.S. and your home country.
What information do you need when you file the form?
When filing IRS 8840, you will need personal identification details, including your name, address, and taxpayer identification number. Additionally, information regarding your foreign residency, including dates and locations, and evidence of connections to your home country is necessary to support your claim.
Where do I send the form?
IRS 8840 must be sent to the appropriate address specified by the IRS, which can vary based on your location and whether you are enclosing a payment. It's crucial to consult the IRS instructions for the form or their website for the latest submission guidelines.
What is the purpose of this form?
The purpose of IRS 8840 is to determine if an individual qualifies for the closer connection exception, which can help them avoid double taxation on their worldwide income. The form serves to demonstrate that the individual has maintained a significant connection to their home country, thereby affecting their tax residency status in the U.S.
When am I exempt from filling out this form?
Filing IRS 8840 is not required if you do not meet the substantial presence test or if you are already classified as a non-resident alien. Additionally, if you are a lawful permanent resident or meet other specific criteria, you may be exempt from submitting this form.
What are the penalties for not issuing the form?
Failure to file IRS 8840 when required can result in penalties imposed by the IRS. This may include back taxes owed on worldwide income as well as potential fines for non-compliance. The IRS may also seek to classify the individual as a resident alien, leading to additional tax obligations and complications.
Is the form accompanied by other forms?
Generally, IRS 8840 is submitted on its own; however, in certain cases, it may be beneficial to include supporting documents or additional forms that corroborate your claims of foreign residency and connections. Always check the current IRS guidelines to ensure compliance.
FAQ about IRS 8840
How can I submit an amended 8840 2017 form if I discover an error?
If you need to submit an amended 8840 2017 form, first ensure that you have the corrected information. You can file the amended form along with any necessary explanations regarding the changes made. It's crucial to annotate the amended form clearly to specify it as such to avoid any confusion by the IRS.
What should I do if my e-filed 8840 2017 form gets rejected?
If your e-filed 8840 2017 form is rejected, you will receive a notification detailing the rejection reason. Resolve the identified issues, correct the errors, and resubmit the form promptly. Keeping track of rejection codes can help you prevent similar issues in the future.
What are the security measures in place for submitting the 8840 2017 form electronically?
When submitting the 8840 2017 form electronically, your personal data is safeguarded through encryption protocols to ensure security and privacy. It is recommended to utilize reputable e-file services that comply with IRS standards for protecting sensitive information during transmission.
Can someone file the 8840 2017 form on behalf of another individual?
Yes, an authorized representative can file the 8840 2017 form on behalf of another individual. Proper documentation, such as a Power of Attorney (POA), must be in place to ensure that the representative is legally permitted to act on the individual's behalf in dealings with the IRS.
How long should I retain records of my submitted 8840 2017 form?
It is advisable to retain records of your submitted 8840 2017 form for at least three years after submission. This time frame is recommended in case of an audit or if the IRS requests additional information regarding your filing.
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