Who needs a Form IRS 8840?
An alien individual that meets the closer connection exception to the substantial presence test must submit this form to be considered as a non-resident of the United States by reason of that exception.
What is Form IRS 8840 for?
A person is considered a resident of the United States in one or more of the following cases:
- if you stayed in the United States for a 31-day period, and
- if you were in the United States for 183 days during the period 2015, 2014, and 2013, counting all the days of physical presence in 2015 but only 1/3 the number of days of presence in 2014 and only 1/6 the number of days in 2013.
You will be deemed as a non-resident if you can show that during the reporting period you were in closer contact with a foreign country other than with the United States. You could claim the closer connection to a foreign country(IES) by filing the IRS 8840 form.
Is Form IRS 8840 accompanied by other forms?
If you are filing a 2015 Form 1040NR or Form 1040NR-EZ, Form 8840 should be attached to it as a mandatory accompaniment.
When is Form IRS 8840 due?
In case you are filing the 8840 as an accompaniment to your tax return, mail your documents by the due date shown in your tax return instructions.
How do I fill out Form IRS 8840?
First, you should specify the reported period of time, personal information, and address in the country of residence and in the USA. Then you should provide information about your tax home for the 2015 year specifying general information about your presence in the USA during the reported period. And most importantly, you have to answer all questions relating to your significant contacts with a foreign country or countries in 2015.
Where do I send Form IRS 8840?
If you do not have to file a 2015 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. For other cases, you should direct this form to the address shown in your tax return instructions.