IRS Logo
Print - Click this link to Print this page

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. 

Current Products

Recent Developments


Other Items You May Find Useful

All Form 8840 Revisions

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)

Other Current Products

Comment on Form 8840

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Questions page.

Page Last Reviewed or Updated: 26-Oct-2015