Fill out Form 8840 (Closer Connection Exception Statement for Aliens) online
Form 8840 is filed by aliens who meet the substantial presence test but want to claim a closer connection to a foreign country in order to be treated as nonresident aliens for U.S. tax purposes. The closer connection exception prevents the individual from being classified as a U.S. resident solely because of days present in the United States.
How to fill out Form 8840 (Closer Connection Exception Statement for Aliens)
Enter personal and visa information
Provide your name, taxpayer identification number, foreign address, passport information, and visa type. Enter the country to which you are claiming a closer connection.
Report days of presence in the United States
Enter the number of days you were present in the United States during the current year and the two preceding years. Verify that you meet the substantial presence test based on the day-count formula.
Establish your tax home in the foreign country
Describe where your tax home is located and the connections you maintained with that country, including your permanent home, family location, personal property, bank accounts, driver's license, and voter registration.
Describe your U.S. activities and connections
Provide details about any U.S. connections such as a home, bank accounts, or professional activities. The IRS compares your foreign and U.S. connections to determine whether the closer connection exception applies.
Sign and file the form
Sign and date the form. File it by the due date with the IRS. If you are also filing a U.S. tax return (Form 1040-NR), attach the form to your return.
About Form 8840 (Closer Connection Exception Statement for Aliens)
Who needs this form
Aliens who were present in the United States for at least 31 days in the current year and meet the substantial presence test, but maintained a closer connection to a foreign country (their "tax home") than to the United States. This exception does not apply to individuals who applied for or held a green card during the year.
Where to submit
File Form 8840 with the IRS by the due date for filing your income tax return (including extensions). If no return is required, mail the form to the IRS address in the instructions by the date specified.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing the form by the deadline, which forfeits the closer connection exception for that year
- Claiming the exception while simultaneously applying for a green card or adjustment of status
- Failing to demonstrate that the tax home is in a specific foreign country with sufficient ties (permanent home, family, personal belongings)
- Not providing enough detail about the connections maintained with the foreign country versus the United States
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