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8840Closer Connection Exception Statement for AliensDepartment of the Treasury Internal Revenue ServiceFor the year January 1December 31, 2023, or other tax year , 2023, and endingFormPart I 1 2 3
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How to fill out form 8840 closer connection

01
Obtain Form 8840 from the IRS website.
02
Provide your name and identifying information at the top of the form.
03
Indicate the tax year for which you are applying.
04
Complete Part I by detailing your days in the U.S. and abroad.
05
Fill out Part II with information about your closer connection to a foreign country.
06
Review the instructions for additional required information on supporting documentation.
07
Sign and date the form at the bottom.
08
Mail the completed form to the specified IRS address.

Who needs form 8840 closer connection?

01
Non-U.S. citizens who meet the substantial presence test but can claim a closer connection to a foreign country.
02
Individuals who wish to claim tax treaty benefits.
03
U.S. tax residents who temporarily stay in the U.S. and have a significant connection to a foreign country.
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Form 8840, Closer Connection Exception Statement for Aliens, is a form used by non-resident aliens to claim a closer connection to a foreign country than to the United States for tax purposes.
Non-resident aliens who meet the substantial presence test and want to claim a closer connection to a foreign country must file Form 8840.
To fill out Form 8840, provide your personal information, report the countries in which you have a closer connection, and detail the reasons for this claim. Follow the instructions provided with the form.
The purpose of Form 8840 is to allow certain non-resident aliens to establish that they meet the closer connection exception to the substantial presence test, thus avoiding being classified as a U.S. resident for tax purposes.
Form 8840 requires personal identification information, details about the foreign country to which you claim closer connection, and the substantial presence test calculation for the current and prior years.
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