Form 8840, Closer Connection Exception Statement for Aliens
Form 8840 lets an alien who spent enough days in the U.S. to meet the substantial presence test claim they are still a nonresident because their home base is a foreign country. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8840?
The substantial presence test counts your days in the United States over a three-year window, and meeting it normally makes you a U.S. resident for tax purposes. Form 8840 claims the closer connection exception: if you were in the U.S. fewer than 183 days in the current year, maintained a tax home in a foreign country, and had a closer connection to that country than to the United States, you can remain a nonresident despite the day count.
The form documents where your permanent home, family, belongings, bank accounts, driver’s license, and voting registration are located, the facts the IRS weighs to decide where your ties really are. It is filed annually, either attached to Form 1040-NR or on its own if no return is due. Snowbirds from Canada and other frequent visitors commonly file it every year.
Who files 8840?
- Canadian and other foreign visitors who spend long stretches in the U.S. each year, such as winter residents
- Aliens who meet the substantial presence test but were in the U.S. fewer than 183 days in the current year
- People with a tax home in a foreign country and stronger personal and economic ties there than to the U.S.
- Nonresidents filing Form 1040-NR who need to document their closer connection claim
How to fill out 8840
- Enter your name, U.S. taxpayer identification number if you have one, and your visa type and passport details.
- In Part I, report the number of days you were present in the United States in each of the last three years.
- In Part II, identify the foreign country where you maintained a tax home during the year.
- Answer the Part III and IV questions about where your home, family, vehicles, bank accounts, and other ties are located.
- Download the completed PDF and attach it to Form 1040-NR by its due date, or mail the form on its own to the address in the instructions if you are not required to file a return.
Quick fill 8840 on this page
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Frequently asked questions
Who cannot use the closer connection exception?
You cannot claim it if you were present in the U.S. 183 days or more in the current year, if you have applied for a green card or taken steps toward permanent residence, or if you are a lawful permanent resident. In those cases treaty tie-breaker rules and Form 8833 may be the alternative.
Do I have to file Form 8840 every year?
Yes, the exception is claimed year by year. Frequent visitors who regularly meet the substantial presence test typically file a fresh Form 8840 each year to preserve nonresident status.
What if I file it late or not at all?
Failing to file a timely Form 8840 can mean losing the right to claim the exception, unless you can show reasonable cause. File it by the Form 1040-NR due date, including extensions, or by the deadline in the instructions if no return is required.