Form 8840, Closer Connection Exception Statement for Aliens
Use Form 8840 to claim the closer connection to a foreign country(ies) exception to the substantial presence test. The exception is described below and in Regulations section 301.7701(b)-2.
Note: You are not eligible for the closer connection exception if any of the following apply.
- You were present in the United States 183 days or more during the calendar year.
- You are a lawful permanent resident of the United States (that is, you are a green card holder).
- You have applied for, or taken other affirmative steps to apply for, a green card; or have an application pending to change your status to that of a lawful permanent resident of the United States.
Even if you are not eligible for the closer connection exception, you may qualify for nonresident status by reason of a treaty. See the instructions for more details.
Other Items You May Find Useful:
Publication 15, Employer's Tax Guide
Publication 519, U.S. Tax Guide for Aliens
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 1040NR, U.S. Nonresident Alien Income Tax Return
Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Comment on Form 8840
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