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.
Current Products
Recent Developments
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
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
