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Form 8840: Closer Connection Exception Statement for Aliens
IRS Form 8840 is the Closer Connection Exception Statement for Aliens, which claims an exception to the substantial presence test. It must be attached to Form 1040-NR and covers tax years beginning 2025.
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IRS Form 8840 - Closer Connection Exception Statement for Aliens
IRS Form 8840 is the Closer Connection Exception Statement for Aliens, which claims an exception to the substantial presence test. It must be attached to Form 1040-NR and covers tax years beginning 2025.
Risk Radar
Scan points- 1Do not file Form 8840 if you checked 'Yes' on line 6 of Part I; this means you are ineligible for the exception.
- 2Failing to attach Form 8840 when filing a 2025 Form 1040-NR.
- 3Completing Part II and Part III simultaneously instead of choosing only one.
- 4Not entering the correct visa type or U.S. immigration status on Part I, Line 1.
- 5Failing to complete Part IV after finishing either Part II or Part III.
Plain English
This form allows alien individuals to claim they are not considered a U.S. resident because they have stronger ties to another foreign country. By filing Form 8840, the filer establishes this 'closer connection' to that foreign nation. This helps determine their tax status for the year.
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 an alien individual meets the closer connection exception to the substantial presence test for a tax year beginning in 2025.
- Do not use Form 8840 if you were present in the United States for 183 days or more during calendar year 2025, are a lawful permanent resident of the United States, or have applied/are pending application to change status to a lawful permanent resident.
- Check Form 8843 instead when qualifying to exclude days of presence in the United States because you were an exempt individual (other than foreign government-related) or due to a medical condition.
Form selector
Use this form or another form?
Filing a 2025 Form 1040-NR
Must attach this form to the tax return when filing it.
✓ Confirm attachment before mailing.
Not required to file a 2025 tax return
Mail this form directly to the IRS if you do not have a 2025 tax return to send.
✓ Verify the correct mailing address on your 1040-NR instructions.
Claiming an exception via treaty
Refer to the instructions for line 6 of Form 8840 for details regarding treaty qualification.
✓ Ensure you have addressed the treaty claim specifically on Form 8840.
Deadline or filing window
If filing a 2025 Form 1040-NR, attach Form 8840 to it and mail by the due date (including extensions). If not filing a return, mail the form to the IRS Center in Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR.
Checklist
What you need before filling it out
Purpose of Form
Claiming closer connection exception to substantial presence test · General Instructions (p.3)
Eligibility Requirement
Must have a tax home in a foreign country during 2025 · Closer Connection Exception (p.3)
Filing Deadline/Location
Mail by due date (including extensions) to Austin, TX 73301-0215 if no return is filed · When and Where To File (p.4)
Required Attachment
Attach Form 8840 to Form 1040-NR · Form 8840 (p.1)
Tax Home Location Detail
Where was your tax home for the remainder of 2025 after changing location on Jan 1, 2025? · Part I, Line 10 (p.1)
Closer Connection Question
Did you have a closer connection to each foreign country listed than the United States? · Part I, Line 11 (p.1)
Before you submit
- 1Confirm your first name and initial, last name are correctly filled out.
- 2Verify that you have entered your U.S. taxpayer identification number, if applicable.
- 3If filing alone, confirm both the Address in country of residence and Address in the United States are completed.
- 4Check Part I, Line 1: Ensure you listed the correct Type of U.S. visa and entry date.
- 5Verify that lines 9 and 10 accurately list all countries where you were a citizen or issued a passport during the tax year.
- 6Confirm your answer to Part I, Line 11 (closer connection) is supported by an explanation if 'No' was selected.
- 7Ensure you sign and date the form before sending it.
How to file this form
- 1Complete all fields on Form 8840, starting with General Information in Part I.
- 2Answer questions regarding your visa status, citizenship/passport countries (Lines 1-3), and tax home changes (Lines 9-12).
- 3Sign the form under penalties of perjury only if filing this document by itself, and date it.
- 4Attach Form 8840 to your 2025 Form 1040-NR when mailing your return, or mail Form 8840 directly to the IRS Center in Austin, TX.
Known limitations
- 1An alien individual cannot claim the closer connection exception if they were present in the United States 183 days or more in calendar year 2025.
- 2The closer connection exception does not apply if the filer is a lawful permanent resident of the United States (a green card holder).
- 3The closer connection exception does not apply if the alien has applied for, or taken other affirmative steps to apply for, a green card, or if an application to change status to that of a lawful permanent resident is pending.
- 4If the filer had a tax home in the United States at any time during the year, they are not eligible for the closer connection exception.
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 edition is 20/25, and users can find the latest information regarding Form 8840 at www.irs.gov/Form8840.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Mailing address (if not filing with a return) — confirm it is Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
- Signature — ensure you sign here only if filing Form 8840 by itself and not with your U.S. tax return.
- Tax Year — confirm the form covers calendar year 2025 or another tax year beginning in 2025.
- Attachment Sequence No. — verify this reads 101.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8840 after filing it.
- 2Attach Form 8840 to your Form 1040-NR when you file your tax return.
- 3If filing without a 2025 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions).
- 4If you do not timely file Form 8840, you will not be eligible to claim the closer connection exception and may be treated as a U.S. resident.
- 5The IRS will use the information on Form 8840 to determine if the filer meets the closer connection exception to the substantial presence test.
Sources
- SRCInstructions p.1 — Form 8840 attaches to Form 1040-NR for the calendar year 2025.
- SRCInstructions p.3 — Use Form 8840 to claim the closer connection to a foreign country(ies) exception to the substantial presence test.
- SRCInstructions p.3 — If you are an alien individual meeting the exception, you must file Form 8840 with the IRS.
- SRCInstructions p.4 — When filing a 2025 Form 1040-NR, attach Form 8840 to it.
- SRCInstructions p.4 — If not filing a 2025 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions).
- SRCInstructions p.4 — Penalty for not timely filing Form 8840 is ineligibility to claim the closer connection exception and potential treatment as a U.S. resident.
- SRCInstructions p.4 — Part I Line 6 states: If you checked 'Yes' on line 6, do not file Form 8840 (unless qualifying for treaty status).
- SRCInstructions p.3 — The closer connection exception does not apply if the filer is a lawful permanent resident of the United States.
- SRCInstructions p.4 — Part IV Line 14 defines 'permanent home' as a dwelling unit available at all times, continuously and not solely for short stays.
Common confusion points
What do I fill in for Line 1 if I don't have a visa?
If I checked 'Yes' on line 6, should I still file Form 8840?
Do I complete Part II or Part III if I claim a closer connection?
What is the difference between filing with Form 1040-NR versus mailing Form 8840 by itself?
If my stock/bond shares are stored abroad, how do I report that on Line 29?
When must I file Form 8840 if I am not filing a 2025 tax return?
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you checked 'Yes' on line 6, file Form 8833 along with your Form 1040-NR if you qualify for nonresident status by treaty.
Questions about IRS Form 8840
What is IRS Form 8840 used for?
This form allows alien individuals to claim they are not considered a U.S. resident because they have stronger ties to another foreign country. By filing Form 8840, the filer establishes this 'closer connection' to that foreign nation. This helps determine their tax status for the year.
Who must file IRS Form 8840?
An alien individual who meets the closer connection exception to the substantial presence test must file Form 8840 with the IRS.
What information does IRS Form 8840 require?
Part I collects general information like visa type and entry dates; Part II details a closer connection to one foreign country, while Part III covers two foreign countries. Part IV helps establish the jurisdiction of that closer connection.
When is IRS Form 8840 due?
If filing a 2025 Form 1040-NR, Form 8840 must be filed by the due date (including extensions) for that return.
Where do I file IRS Form 8840?
When mailing with a 2025 tax return, send it to the address shown in the tax return instructions. If not filing a 2025 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
How do I complete IRS Form 8840?
The completion sequence begins with filling out Part I for general data. If claiming one country, complete Part II; if two countries, complete Part III (but not both). Finally, complete Part IV to help establish the closer connection jurisdiction before signing.
What happens if IRS Form 8840 is filed incorrectly?
If Form 8840 is not timely filed, the filer will not be eligible to claim the closer connection exception and may be treated as a U.S. resident. However, this penalty does not apply if reasonable actions were taken to become aware of filing requirements.
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