Form 8840, Closer Connection Exception Statement for Aliens
Use this form to claim the closer connection to a foreign country(ies) exception to the substantial presence test.
Other Items You May Find Useful
Publication 15, Employer's Tax Guide
Publication 519, U.S. Tax Guide for Aliens
Form 1040NR, U.S. Nonresident Alien Income Tax Return
Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Comment on Form 8840
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