8840 Form

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What is 8840 Form?

The 8840 Form, also known as the Closer Connection Exception Statement for Aliens, is a document required by the Internal Revenue Service (IRS). It is used by individuals who are non-residents for tax purposes and need to prove that they have a closer connection to a foreign country than to the United States.

What are the types of 8840 Form?

There is only one type of 8840 Form, which is the Closer Connection Exception Statement for Aliens form.

Closer Connection Exception Statement for Aliens

How to complete 8840 Form

Completing the 8840 Form is a straightforward process. Here is a step-by-step guide:

01
Download the 8840 Form from the IRS website or use a platform like pdfFiller to access a fillable template.
02
Fill in your personal information, including your name, address, and taxpayer identification number.
03
Provide details about your closer connection to a foreign country, such as the amount of time you spend there compared to the United States.
04
Double-check all the information you have entered and make sure it is accurate and complete.
05
Sign and date the form.
06
Keep a copy of the completed form for your records.
07
Submit the form to the IRS according to their instructions.

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Video Tutorial How to Fill Out 8840 Form

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Questions & answers

Penalty for Not Filing Form 8840 If you do not timely file Form 8840, you will not be eligible to claim the closer connection exception and may be treated as a U.S. resident.
Canadians should pro-actively complete and file a new 8840 form each year with the U.S. Internal Revenue Service. This is a positive acknowledgment that you are entering the U.S. each year as a “temporary visitor for pleasure” and are complying with U.S. tax laws.
When Should You File Form 8840? Form 8840 should be filed by June 15th of the following year and it should be filed on an annual basis.
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 your claim that you are a nonresident of the United States by reason of that exception.
Who Should File Form 8840? Canadian snowbirds and those who spend a fair amount of time in the U.S. should assess whether they should be filing Form 8840. Even those who spend less than 122 days in a given year should consider filing Form 8840 as a safeguard measure.
If you do not have to file a 2021 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR.