IRS Form 8840, Closer Connection Exception Statement for Aliens, is an application issued by the Internal Revenue Service (IRS) especially for alien individuals who use it to claim the closer connection to a foreign country exception to the substantial presence test. The document was revised in 2019 and is supposed to be used for 2019 or a future tax year.
The purpose of the form is to oblige applicants who fulfill the closer connection exception to the substantial presence test, to file Form 8840 with the IRS to establish their claim that they are a nonresident of the U.S. by reason of the exception.
An IRS Form 8840 fillable version is available for download below.
When Does Form 8840 Need to Be Filed?
If an applicant is required to submit Form 1040NR, U.S. Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents, then they attach an 8840 Form to it.
If an applicant does not have to file a tax return, then the form must be mailed to the IRS Center in Austin, TX 73301-0215. Form 8840 due date is the same as the due date for filing Form 1040-NR or Form 1040-NR-EZ.