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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How to fill out IRS 8840
Instructions and Help about IRS 8840
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How to fill out IRS 8840
To fill out IRS 8840, you must provide accurate personal information and details regarding your residency status. Begin with your name, Social Security number, and address. Next, specify the number of days you were present in the U.S. during the current year and the two preceding years.
Follow these step-by-step instructions when completing the form:
01
Gather necessary documents such as passports and travel records.
02
Complete the identification section with personal information.
03
Fill in the residency information as required.
04
Sign and date the form at the designated area.
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 non-U.S. citizens to claim a closer connection to a foreign country. This form allows certain individuals to avoid being classified as U.S. residents for tax purposes under the substantial presence test.
When am I exempt from filling out this form?
You may be exempt from filing IRS 8840 if your presence in the U.S. does not meet the substantial presence threshold, or if you qualify for certain exemptions like being a foreign government-related individual. It's critical to assess your specific circumstances to determine exemption eligibility.
What are the penalties for not issuing the form?
Failing to file IRS 8840 when required may result in penalties and potential complications with the Internal Revenue Service. This can lead to being classified as a U.S. tax resident, subjecting you to U.S. taxation on worldwide income. It is vital to file the form accurately and timely.
Is the form accompanied by other forms?
Typically, IRS 8840 can be filed independently; however, it may accompany other tax forms based on your situation, such as Form 1040NR if you are filing as a nonresident alien. Assess if other forms may be required for your comprehensive tax filing.
What is the purpose of this form?
The purpose of IRS 8840 is to document the claim of a closer connection to a foreign jurisdiction. By filing this form, eligible filers can avoid U.S. taxation on income sourced outside the United States. It is essential for maintaining proper residency classification.
Who needs the form?
Non-U.S. citizens who meet the criteria for the substantial presence test but have significant ties to another country may need to file IRS 8840. This typically includes foreign students, temporary workers, or individuals with strong family ties abroad.
Components of the form
IRS 8840 includes several key components necessary for proper filing. It requires sections for personal identification, details related to your foreign residence, and disclosures regarding your physical presence in the U.S. Each section must be accurately completed to ensure compliance.
What information do you need when you file the form?
When filing IRS 8840, you need to provide specific information, including your name, Social Security number, the number of days spent in the U.S., and details about your closer connection to a foreign country. Be prepared with any supporting documentation that validates your claims.
Where do I send the form?
The completed IRS 8840 form should be sent to the address specified in the form instructions. Usually, this is the address of the Internal Revenue Service center designated for processing such forms. Ensure you maintain copies for your records.
FAQ about IRS 8840
What should I do if I realize there's an error in my filed IRS 8840?
If you discover an error after submitting the IRS 8840, you can file an amended return using Form 1040-X. Ensure you clearly indicate the corrections and provide necessary supporting documentation. Keep a record of all correspondence and confirm with the IRS receipt of your amended form.
How can I track the status of my IRS 8840 submission?
You can verify the status of your IRS 8840 by using the IRS 'Where's My Refund?' tool, or by calling the IRS directly. If you e-filed, keep a copy of your submission confirmation as it can help clarify the submission date in case of inquiries.
What are common mistakes people make when filing IRS 8840?
Some frequent errors include not checking eligibility for the substantial presence test, misreporting days of presence, and incorrect personal information such as SSN or foreign tax identification numbers. To avoid these, review your form carefully before submission and consider consulting with a tax professional.
Is electronic filing for IRS 8840 secure, and are there any technical requirements?
Yes, e-filing IRS 8840 is secure, but it requires compatible software that meets IRS specifications. Ensure your browser is up-to-date, and check your internet connection for stability during the submission process to prevent any technical issues.
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