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Official form guide
Form 8840: 8840
IRS Form 8840 is the Closer Connection Exception Statement for Aliens. It allows a nonresident alien who meets the substantial presence test to claim a closer connection to a foreign country and avoid being treated as a U.S. resident for tax purposes. The form is filed together with Form 1040-NR.
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IRS Form 8840 - 8840
IRS Form 8840 is the Closer Connection Exception Statement for Aliens. It allows a nonresident alien who meets the substantial presence test to claim a closer connection to a foreign country and avoid being treated as a U.S. resident for tax purposes. The form is filed together with Form 1040-NR.
Risk Radar
Scan points- 1Failing to properly document your closer connection can result in the IRS taxing you as a U.S. resident on worldwide income.
- 2Missing or incomplete information about foreign home address
- 3Incorrect count of days present in the United States
- 4Failing to sign and date the form
- 5Using an outdated edition of the form
Plain English
If you are not a U.S. citizen but you spend enough days in the United States to be considered a resident under the tax rules, you can still avoid that status by showing you have stronger ties to another country. Form 8840 is where you list those ties—like your home, family, and economic connections abroad. You attach it to your yearly nonresident tax return. If the IRS accepts the statement, you are taxed only on U.S.-source income.
Submission Date
- Filing date: 2025-10-28 22:12:20
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a nonresident alien who meets the substantial presence test but want to claim a closer connection to a foreign country.
- Do not use this form if you are a U.S. citizen, resident alien, or if you do not meet the substantial presence test.
- Check Form 1040-NR instructions to confirm whether Form 8840 is required for your situation.
Form selector
Use this form or another form?
You are a nonresident alien claiming tax treaty benefits
To claim treaty-based positions not covered by closer connection
✓ Verify treaty eligibility before filing
You need to exclude foreign earned income
To claim foreign earned income exclusion
✓ Ensure you meet bona fide residence or physical presence test
You are a dual-status alien for the year
To report income for both resident and nonresident periods
✓ Confirm dual-status filing requirements
Deadline or filing window
Form 8840 follows the same deadline as your Form 1040-NR. For most taxpayers, the due date is April 15 of the following year, with an automatic extension to June 15 if you are abroad on April 15. You may also obtain an additional extension to October 15 by filing Form 4868. If you are not required to file a return, submit Form 8840 by the regular return due date (including extensions).
- —U.S. days current year | Count of days you were present in the United States during the current year | Total current-year days | If total ≥183, you may still claim closer connection but must meet other criteria
Checklist
What you need before filling it out
Foreign home address
Lease agreement or utility bill · Personal records
Days present in U.S.
Entry/exit stamps or I-94 records · Passport or travel logs
Family ties abroad
Marriage certificate, birth certificates · Personal files
Economic connections
Foreign bank statements, employment contracts · Financial institutions
Signature and date
Signed form · Form itself
Before you submit
- 1Verify you are using the latest edition of Form 8840 (Rev. 12-2023)
- 2Complete all applicable lines; leave no required blank
- 3Count and record your U.S. presence days for the current year and two preceding years accurately
- 4Provide a complete foreign home address with street, city, country
- 5List family, social, and economic connections that demonstrate a closer connection abroad
- 6Sign and date the form in the designated area
- 7Attach Form 8840 to your completed Form 1040-NR
- 8Check the mailing address for Form 1040-NR based on your location
- 9Keep a copy of the submitted form and supporting documents for your records
How to file this form
- 1Obtain the current Form 8840 from IRS.gov or a trusted tax software provider
- 2Read the instructions to confirm eligibility for the closer connection exception
- 3Fill out the form, entering your personal information and details about foreign ties
- 4Calculate and enter your U.S. presence days for the relevant years
- 5Sign and date the form; ensure the signature matches the name on Form 1040-NR
- 6Attach the completed Form 8840 to your Form 1040-NR and mail to the appropriate IRS address
Known limitations
- 1Form 8840 cannot be filed electronically; paper submission is required
- 2The closer connection exception is not available if you have applied for a green card or have a pending application for lawful permanent residence
- 3If you are present in the U.S. for 183 days or more during the current year, you may still file Form 8840 but the IRS may scrutinize the claim more closely
- 4The form does not relieve you of reporting requirements for U.S.-source income or foreign bank accounts (FBAR)
- 5Using an outdated version of the form may result in rejection or processing delays
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current version of Form 8840 is dated December 2023 (Rev. 12-2023). No fee is associated with filing this form.
What changed or needs a fresh check
- Edition date: Verify you are using the December 2023 revision (Rev. 12-2023)
- Fee: No fee is required to file Form 8840
- Mailing address: Use the address for Form 1040-NR based on your state or foreign country, per IRS instructions
- Signature: Form must be signed and dated by the taxpayer
- Attachment: Form 8840 must be attached to Form 1040-NR; do not file separately
- Check for updates: Review IRS website for any newer edition before filing
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8840 and all supporting documents (e.g., lease, utility bills, travel records)
- 2Keep a record of the mailing date and any tracking number if you used certified mail
- 3Monitor for any IRS correspondence requesting additional information about your closer connection claim
- 4If you receive a notice, respond promptly with the requested documentation
- 5Maintain a log of your U.S. presence days each year to support future filings
- 6Notify your tax preparer or advisor of any changes in your foreign ties that could affect the claim
Sources
- SRCPurpose: Used by nonresident aliens to claim closer connection to a foreign country than to the U.S. for tax treaty benefits
- SRCFiling requirement: Required for nonresident aliens who meet substantial presence test but claim tax treaty benefits
- SRCTreaty basis: Specific to the tax treaty between U.S. and alien's home country
- SRCSignature requirement: Must be signed by the taxpayer
- SRCPenalty for non-filing: Not clearly stated in provided source
- SRCWhere to file: Filed with the IRS, typically with individual's tax return
- SRCFee information: No filing fee for Form 8840
- SRCEdition date: Current edition date not found in provided source
Common confusion points
Confusion: Whether to file Form 8840 if you do not meet the substantial presence test
Why it happens: Misunderstanding the threshold for filing
→ Safe check: Only file if you meet the substantial presence test and want to claim the exception
Confusion: Thinking Form 8840 replaces Form 1040-NR
Why it happens: Believing the form alone satisfies filing requirement
→ Safe check: Form 8840 must be attached to Form 1040-NR; it is not a standalone return
Confusion: Assuming any foreign home qualifies for closer connection
Why it happens: Overgeneralizing the requirement
→ Safe check: You must demonstrate stronger ties to the foreign country than to the U.S.
Confusion: Believing the form can be filed after the tax return deadline without penalty
Why it happens: Misreading extension rules
→ Safe check: File with the return by the applicable deadline, including extensions
Confusion: Using the same day count for all three years
Why it happens: Applying the substantial presence formula incorrectly
→ Safe check: Follow the IRS formula: current year days + 1/3 prior year + 1/6 second prior year
Confusion: Thinking a signature is optional if you attach a cover letter
Why it happens: Overlooking the signature requirement
→ Safe check: The taxpayer must sign and date Form 8840 directly
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Respond to IRS notices with additional documentation of closer connection
Source transparency
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