IRS Form 8840 2018 Closer Connection Exception Statement for Aliens

IRS Form 8840 is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Closer Connection Exception Statement For Aliens".

A PDF of the latest IRS Form 8840 can be downloaded below or found on the U.S. Department of the Treasury - Internal Revenue Service Forms and Publications website.

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8840
Closer Connection Exception Statement for Aliens
OMB No. 1545-0074
Form
Attach to Form 1040NR or Form 1040NR-EZ.
2018
Go to www.irs.gov/Form8840 for the latest information.
For the year January 1–December 31, 2018, or other tax year
Attachment
Department of the Treasury
101
beginning
, 2018, and ending
, 20
.
Sequence No.
Internal Revenue Service
Your first name and initial
Last name
Your U.S. taxpayer identification number, if any
Address in country of residence
Address in the United States
Fill in your
addresses only if
you are filing this
form by itself and
not with your U.S.
tax return
Part I
General Information
1
Type of U.S. visa (for example, F, J, M, etc.) and date you entered the United States
2
Of what country or countries were you a citizen during the tax year?
3
What country or countries issued you a passport?
Enter your passport number(s)
4
5
Enter the number of days you were present in the United States during:
2018
2017
2016
.
6
During 2018, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status in
the United States or have an application pending to change your status to that of a lawful permanent resident
of the United States? See instructions
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Yes
No
Part II
Closer Connection to One Foreign Country (see instructions)
7
Where was your tax home during 2018?
8
Enter the name of the foreign country to which you had a closer connection than to the United States during 2018.
Next, complete Part IV.
Part III
Closer Connection to Two Foreign Countries (see instructions)
9
Where was your tax home on January 1, 2018?
10
After changing your tax home from its location on January 1, 2018, where was your tax home for the remainder of 2018?
Did you have a closer connection to each foreign country listed on lines 9 and 10 than to the United States
11
for the period during which you maintained a tax home in that foreign country? .
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Yes
No
If “No,” attach an explanation.
12
Were you subject to tax as a resident under the internal laws of (a) either of the countries listed on lines 9 and
10 during all of 2018, or (b) both of the countries listed on lines 9 and 10 for the period during which you
maintained a tax home in each country?
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Yes
No
13
Yes
No
Have you filed or will you file tax returns for 2018 in the countries listed on lines 9 and 10? .
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If “Yes” to either line 12 or line 13, attach verification.
If “No” to either line 12 or line 13, please explain
Next, complete Part IV.
8840
For Paperwork Reduction Act Notice, see instructions.
Form
(2018)
Cat. No. 15829P
8840
Closer Connection Exception Statement for Aliens
OMB No. 1545-0074
Form
Attach to Form 1040NR or Form 1040NR-EZ.
2018
Go to www.irs.gov/Form8840 for the latest information.
For the year January 1–December 31, 2018, or other tax year
Attachment
Department of the Treasury
101
beginning
, 2018, and ending
, 20
.
Sequence No.
Internal Revenue Service
Your first name and initial
Last name
Your U.S. taxpayer identification number, if any
Address in country of residence
Address in the United States
Fill in your
addresses only if
you are filing this
form by itself and
not with your U.S.
tax return
Part I
General Information
1
Type of U.S. visa (for example, F, J, M, etc.) and date you entered the United States
2
Of what country or countries were you a citizen during the tax year?
3
What country or countries issued you a passport?
Enter your passport number(s)
4
5
Enter the number of days you were present in the United States during:
2018
2017
2016
.
6
During 2018, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status in
the United States or have an application pending to change your status to that of a lawful permanent resident
of the United States? See instructions
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Yes
No
Part II
Closer Connection to One Foreign Country (see instructions)
7
Where was your tax home during 2018?
8
Enter the name of the foreign country to which you had a closer connection than to the United States during 2018.
Next, complete Part IV.
Part III
Closer Connection to Two Foreign Countries (see instructions)
9
Where was your tax home on January 1, 2018?
10
After changing your tax home from its location on January 1, 2018, where was your tax home for the remainder of 2018?
Did you have a closer connection to each foreign country listed on lines 9 and 10 than to the United States
11
for the period during which you maintained a tax home in that foreign country? .
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Yes
No
If “No,” attach an explanation.
12
Were you subject to tax as a resident under the internal laws of (a) either of the countries listed on lines 9 and
10 during all of 2018, or (b) both of the countries listed on lines 9 and 10 for the period during which you
maintained a tax home in each country?
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Yes
No
13
Yes
No
Have you filed or will you file tax returns for 2018 in the countries listed on lines 9 and 10? .
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If “Yes” to either line 12 or line 13, attach verification.
If “No” to either line 12 or line 13, please explain
Next, complete Part IV.
8840
For Paperwork Reduction Act Notice, see instructions.
Form
(2018)
Cat. No. 15829P
2
Form 8840 (2018)
Page
Part IV
Significant Contacts With Foreign Country or Countries in 2018
14
Where was your regular or principal permanent home located during 2018? See instructions.
If you had more than one permanent home available to you at all times during 2018, list the location of each and
15
explain
16
Where was your family located?
17
Where was your automobile(s) located?
18
Where was your automobile(s) registered?
19
Where were your personal belongings, furniture, etc., located?
20
Where was the bank(s) with which you conducted your routine personal banking activities located?
a
c
b
d
21
Yes
No
Did you conduct business activities in a location other than your tax home? .
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If “Yes,” where?
22a Where was your driver’s license issued?
b If you hold a second driver’s license, where was it issued?
23
Where were you registered to vote?
24
When completing official documents, forms, etc., what country do you list as your residence?
25
Have you ever completed:
a Form W-8BEN or any other W-8 form (relating to foreign status)?
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Yes
No
b Form W-9, Request for Taxpayer Identification Number and Certification?
Yes
No
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c Form 1078, Certificate of Alien Claiming Residence in the United States? .
Yes
No
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d Any other U.S. official forms? If “Yes,” indicate the form(s)
Yes
No
26
In what country or countries did you keep your personal, financial, and legal documents?
27
From what country or countries did you derive the majority of your 2018 income?
28
Yes
No
Did you have any income from U.S. sources? .
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If “Yes,” what type?
29
In what country or countries were your investments located? See instructions.
30
Yes
No
Did you qualify for any type of “national” health plan sponsored by a foreign country?
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If “Yes,” in what country?
If “No,” please explain
If you have any other information to substantiate your closer connection to a country other than the United States or you wish
to explain in more detail any of your responses to lines 14 through 30, attach a statement to this form.
Sign here
Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge and belief, they
only if you
are true, correct, and complete.
are filing
this form by
itself and
not with
your U.S.
tax return
Your signature
Date
8840
Form
(2018)
3
Form 8840 (2018)
Page
Note: If you qualify to exclude days of
Section references are to the U.S.
your claim that you are a nonresident of
presence in the United States because
Internal Revenue Code, unless otherwise
the United States by reason of that
specified.
exception. Each alien individual must file
you were an exempt individual (other
a separate Form 8840 to claim the closer
than a foreign government-related
Future Developments
connection exception.
individual) or because of a medical
condition or medical problem (see item 4
For the latest information about
For more details on the substantial
above), you must file Form 8843.
developments related to Form 8840 and
presence test and the closer connection
its instructions, such as legislation
exception, see Pub. 519.
Closer Connection Exception
enacted after they were published, go to
Note: You can download forms and
www.irs.gov/Form8840.
Even though you would otherwise meet
publications at IRS.gov.
the substantial presence test, you will
General Instructions
Substantial Presence Test
not be treated as a U.S. resident for
2018 if:
You are considered a U.S. resident if you
Purpose of Form
• You were present in the United States
meet the substantial presence test for
for fewer than 183 days during 2018;
Use Form 8840 to claim the closer
2018. You meet this test if you were
connection to a foreign country(ies)
physically present in the United States
• You establish that during 2018, you
exception to the substantial presence
for at least:
had a tax home in a foreign country; and
test. The exception is described later
• 31 days during 2018; and
• You establish that during 2018, you
and in Regulations section
had a closer connection to one foreign
• 183 days during the period 2018, 2017,
301.7701(b)-2.
country in which you had a tax home
and 2016, counting all the days of
Note: You are not eligible for the closer
than to the United States, unless you
physical presence in 2018 but only 1/3
connection exception if any of the
had a closer connection to two foreign
the number of days of presence in 2017
following apply.
countries.
and only 1/6 the number of days in 2016.
• You were present in the United States
Closer Connection to Two Foreign
Days of presence in the United States.
183 days or more in calendar year 2018.
Countries
Generally, you are treated as being
• You are a lawful permanent resident of
present in the United States on any day
You can demonstrate that you have a
the United States (that is, you are a
that you are physically present in the
closer connection to two foreign
green card holder).
country at any time during the day.
countries (but not more than two) if all
• You have applied for, or taken other
five of the following apply.
However, you do not count the
affirmative steps to apply for, a green
following days of presence in the United
1. You maintained a tax home as of
card; or have an application pending to
States for purposes of the substantial
January 1, 2018, in one foreign country.
change your status to that of a lawful
presence test.
2. You changed your tax home during
permanent resident of the United States.
1. Days you regularly commuted to
2018 to a second foreign country.
Steps to change your status to that of
work in the United States from a
3. You continued to maintain your tax
a permanent resident include, but are
residence in Canada or Mexico.
home in the second foreign country for
not limited to, the filing of the following
2. Days you were in the United States
the rest of 2018.
forms.
for less than 24 hours when you were
4. You had a closer connection to
• Form I-508, Waiver of Rights,
traveling between two places outside the
each foreign country than to the United
Privileges, Exemptions and Immunities.
United States.
States for the period during which you
• Form I-485, Application to Register
3. Days you were temporarily in the
maintained a tax home in that foreign
Permanent Residence or Adjust Status.
United States as a regular crew member
country.
of a foreign vessel engaged in
• Form I-130, Petition for Alien Relative,
5. You are subject to tax as a resident
transportation between the United
on your behalf.
under the tax laws of either foreign
States and a foreign country or a
• Form I-140, Immigrant Petition for Alien
country for all of 2018 or subject to tax
possession of the United States unless
Worker, on your behalf.
as a resident in both foreign countries for
you otherwise engaged in trade or
the period during which you maintained
business on such a day.
• Form ETA-750, Application for Alien
a tax home in each foreign country.
Employment Certification, on your
4. Days you were unable to leave the
behalf.
Tax Home
United States because of a medical
condition or medical problem that arose
• Form DS-230, Application for
Your tax home is the general area of
while you were in the United States.
Immigrant Visa and Alien Registration.
your main place of business,
5. Days you were an exempt
employment, or post of duty, regardless
Even if you are not eligible for the
individual.
of where you maintain your family home.
closer connection exception, you may
Your tax home is the place where you
qualify for nonresident status by reason
In general, an exempt individual is a
permanently or indefinitely work as an
of a treaty. See the instructions for line 6
(a) foreign government-related individual,
employee or a self-employed individual.
for more details.
(b) teacher or trainee, (c) student, or
If you do not have a regular or main
(d) professional athlete competing in a
Who Must File
place of business because of the nature
charitable sports event. For more details,
of your work, then your tax home is the
see Pub. 519.
If you are an alien individual and you
place where you regularly live. If you
meet the closer connection exception to
have neither a regular or main place of
the substantial presence test, you must
business nor a place where you regularly
file Form 8840 with the IRS to establish
live, you are considered an itinerant and
4
Form 8840 (2018)
Page
Specific Instructions
Line 29
your tax home is wherever you work. For
determining whether you have a closer
For stocks and bonds, indicate the
connection to a foreign country, your tax
Part I
country of origin of the stock company
home must also be in existence for the
or debtor. For example, if you own
Line 1
entire year, and must be located in the
shares of a U.S. publicly traded
foreign country (or countries) in which
If you had a visa on the last day of the
corporation, the investment is
you are claiming to have a closer
tax year, enter your visa type and the
considered located in the United States,
connection.
date you entered the United States. If
even though the shares of stock are
Establishing a Closer Connection
you do not have a visa, enter your U.S.
stored in a safe deposit box in a foreign
immigration status on the last day of the
country.
You will be considered to have a closer
tax year and the date you entered the
connection to a foreign country than to
United States. For example, if you
Paperwork Reduction Act Notice. We
the United States if you or the IRS
entered under the visa waiver program,
ask for the information on this form to
establishes that you have maintained
enter “VWP,” the name of the Visa
carry out the Internal Revenue laws of
more significant contacts with the
Waiver Program country and the date
the United States. Section 7701(b) and
foreign country than with the United
you entered the United States.
its regulations require that you give us
States.
the information. We need it to determine
Line 6
Your answers to the questions in Part
if you meet the closer connection
IV will help establish the jurisdiction to
If you checked the “Yes” box on line 6,
exception to the substantial presence
which you have a closer connection.
do not file Form 8840. You are not
test.
eligible for the closer connection
You are not required to provide the
When and Where To File
exception. However, you may qualify for
information requested on a form that is
nonresident status by reason of a treaty.
If you are filing a 2018 Form 1040NR or
subject to the Paperwork Reduction Act
See Pub. 519 for details. If so, file Form
Form 1040NR-EZ, attach Form 8840 to
unless the form displays a valid OMB
8833 with your Form 1040NR or Form
it. Mail your tax return by the due date
control number. Books or records
1040NR-EZ.
(including extensions) to the address
relating to a form or its instructions must
shown in your tax return instructions.
be retained as long as their contents
Parts II and III
may become material in the
If you do not have to file a 2018 tax
If you had a tax home in the United
administration of any Internal Revenue
return, mail Form 8840 to the
States at any time during the year, do
law. Generally, tax returns and return
Department of the Treasury, Internal
not file Form 8840. You are not eligible
information are confidential, as required
Revenue Service Center, Austin, TX
for the closer connection exception.
by section 6103.
73301-0215 by the due date (including
Otherwise, complete Part II or Part III
extensions) for filing Form 1040NR or
The average time and expenses
(but not both) depending on the number
Form 1040NR-EZ.
required to complete and file this form
of countries to which you are claiming a
will vary depending on individual
Penalty for Not Filing Form
closer connection. If you are claiming a
circumstances. For the estimated
closer connection to one country,
8840
averages, see the instructions for your
complete Part II. If you are claiming a
income tax return.
If you do not timely file Form 8840, you
closer connection to two countries,
If you have suggestions for making
will not be eligible to claim the closer
complete Part III. After completing Part II
this form simpler, we would be happy to
connection exception and may be
or Part III, complete Part IV.
hear from you. See the instructions for
treated as a U.S. resident.
Part IV
your income tax return.
You will not be penalized if you can
show by clear and convincing evidence
Line 14
that you took reasonable actions to
A “permanent home” is a dwelling unit
become aware of the filing requirements
(whether owned or rented, and whether
and significant steps to comply with
a house, an apartment, or a furnished
those requirements.
room) that is available at all times,
continuously and not solely for short
stays.

Download IRS Form 8840 2018 Closer Connection Exception Statement for Aliens

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