8840 Closer Connection Exception Statement for Aliens

8840

Closer Connection Exception Statement for Aliens

Department of the Treasury
Internal Revenue Service

For the year January 1–December 31, 2023, or other tax year
, 2023, and ending

Form

Part I
1
2
3
4
5
6

beginning

Last name
Address in country of residence

, 20

Attachment
Sequence No.

.

101

Your U.S. taxpayer identification number, if any
Address in the United States

General Information

Type of U.S. visa (for example, F, J, M, etc.) and date you entered the United States
Of what country or countries were you a citizen during the tax year?
What country or countries issued you a passport?
Enter your passport number(s)
Enter the number of days you were present in the United States during:
2023
2022
2021
.
During 2023, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status
in the United States or have an application pending to change your status to that of a lawful permanent
resident of the United States? See instructions . . . . . . . . . . . . . . . . . . . .

Part II
7
8

2023

Attach to Form 1040-NR.
Go to www.irs.gov/Form8840 for the latest information.

Your first name and initial

Fill in your
addresses only if
you are filing this
form by itself and
not with your U.S.
tax return.

OMB No. 1545-0074

Yes

No

Closer Connection to One Foreign Country (see instructions)

Where was your tax home during 2023?
Enter the name of the foreign country to which you had a closer connection than to the United States during 2023.
Next, complete Part IV.

Part III

Closer Connection to Two Foreign Countries (see instructions)

9
10

Where was your tax home on January 1, 2023?
After changing your tax home from its location on January 1, 2023, where was your tax home for the remainder of 2023?

11

Did you have a closer connection to each foreign country listed on lines 9 and 10 than to the United States
for the period during which you maintained a tax home in that foreign country? . . . . . . . . . .
If “No,” attach an explanation.
Were you subject to tax as a resident under the internal laws of (a) either of the countries listed on lines 9 and
10 during all of 2023, or (b) both of the countries listed on lines 9 and 10 for the period during which you
maintained a tax home in each country?
. . . . . . . . . . . . . . . . . . . . . .

12

13

Have you filed or will you file tax returns for 2023 in the countries listed on lines 9 and 10? .
If “Yes” to either line 12 or line 13, attach verification.
If “No” to either line 12 or line 13, please explain

.

.

.

.

.

Yes

No

Yes
Yes

No
No

Next, complete Part IV.
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 15829P

Form 8840 (2023)

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Form 8840 (2023)

Part IV

Significant Contacts With Foreign Country or Countries in 2023

14
15

Where was your regular or principal permanent home located during 2023? See instructions.
If you had more than one permanent home available to you at all times during 2023, list the location of each and explain.

16
17
18

Where was your family located?
Where was your automobile(s) located?
Where was your automobile(s) registered?

19

Where were your personal belongings, furniture, etc., located?

20

Where was the bank(s) with which you conducted your routine personal banking activities located?
c
d
21
Did you conduct business activities in a location other than your tax home? . . . . . . . . .
If “Yes,” where?
22a Where was your driver’s license issued?
b If you hold a second driver’s license, where was it issued?
a
b

.

.

Yes

No

23
24
25

Where were you registered to vote?
When completing official documents, forms, etc., what country do you list as your residence?
Have you ever completed:
a Form W-8BEN or any other W-8 form (relating to foreign status)? . . . . . . . . . .
b Form W-9, Request for Taxpayer Identification Number and Certification? . . . . . . .
c Any other U.S. official forms? If “Yes,” indicate the form(s)
26
In what country or countries did you keep your personal, financial, and legal documents?

27

From what country or countries did you derive the majority of your 2023 income?

28

Did you have any income from U.S. sources? . . . . . . . . . . . .
If “Yes,” what type?
In what country or countries were your investments located? See instructions.

29

.

.

.

.

.

.
.

.
.

.
.

.
.

Yes
Yes
Yes

No
No
No

.

.

.

.

Yes

No

30

Did you qualify for any type of “national” health plan sponsored by a foreign country? . . . . . . .
Yes
No
If “Yes,” in what country?
If “No,” please explain
If you have any other information to substantiate your closer connection to a country other than the United States or you wish
to explain in more detail any of your responses to lines 14 through 30, attach a statement to this form.
Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge and belief,
Sign here
they are true, correct, and complete.
only if you
are filing
this form by
itself and
not with
your U.S.
tax return.
Your signature
Date
Form 8840 (2023)

Page 3

Form 8840 (2023)

Section references are to the Internal
Revenue Code unless otherwise
specified.

Future Developments
For the latest information about
developments related to Form 8840 and
its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8840.

General Instructions
Purpose of Form
Use Form 8840 to claim the closer
connection to a foreign country(ies)
exception to the substantial presence
test. The exception is described later
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 in calendar year 2023.
• 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.
Steps to change your status to that of
a permanent resident include, but are
not limited to, the filing of the following
forms.
• Form I-508, Waiver of Rights,
Privileges, Exemptions and Immunities.
• Form I-485, Application to Register
Permanent Residence or Adjust Status.
• Form I-130, Petition for Alien Relative,
on your behalf.
• Form I-140, Immigrant Petition for Alien
Worker, on your behalf.
• Form ETA-750, Application for Alien
Employment Certification, on your
behalf.
• Form DS-230, Application for
Immigrant Visa and Alien Registration.
Note: These forms are available at
www.uscis.gov/forms/all-forms.
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 line 6
for more details.

Who Must File
If you are an alien individual and you
meet the closer connection exception to
the substantial presence test, you must

file Form 8840 with the IRS to establish
your claim that you are a nonresident of
the United States by reason of that
exception. Each alien individual must file
a separate Form 8840 to claim the closer
connection exception.

In general, an exempt individual is
(a) a foreign government-related
individual, (b) a teacher or trainee, (c) a
student, or (d) a professional athlete
competing in a charitable sports event.
For more details, see Pub. 519.

For more details on the substantial
presence test and the closer connection
exception, see Pub. 519.

Note: If you qualify to exclude days of
presence in the United States because
you were an exempt individual (other
than a foreign government-related
individual) or because of a medical
condition or medical problem (see item 4
above), you must file Form 8843.

Note: You can download forms and
publications at www.irs.gov.

Substantial Presence Test
You are considered a U.S. resident if you
meet the substantial presence test for
2023. You meet this test if you were
physically present in the United States
for at least:
• 31 days during 2023; and
• 183 days during the period 2023, 2022,
and 2021, counting all the days of
physical presence in 2023 but only 1/3
the number of days of presence in 2022
and only 1/6 the number of days in 2021.
Days of presence in the United States.
Generally, you are treated as being
present in the United States on any day
that you are physically present in the
country at any time during the day.
However, you do not count the
following days of presence in the United
States for purposes of the substantial
presence test.
1. Days you regularly commuted to
work in the United States from a
residence in Canada or Mexico.
2. Days you were in the United States
for less than 24 hours when you were
traveling between two places outside the
United States.
3. Days you were temporarily in the
United States as a regular crew member
of a foreign vessel engaged in
transportation between the United
States and a foreign country or a territory
of the United States unless you
otherwise engaged in trade or business
on such a day.
4. Days you were unable to leave the
United States because of a medical
condition or medical problem that arose
while you were in the United States.
5. Days you are in the United States
under a NATO visa as a member of a
force or civilian component to NATO.
However, this exception does not apply
to an immediate family member who is
present in the United States under a
NATO visa. A dependent family member
must count every day of presence for
purposes of the substantial presence
test.
6. Days you were an exempt
individual.

Closer Connection
Exception
Even though you would otherwise meet
the substantial presence test, you will
not be treated as a U.S. resident for
2023 if:
• You were present in the United States
for fewer than 183 days during 2023;
• You establish that, during 2023, you
had a tax home in a foreign country; and
• You establish that, during 2023, you
had a closer connection to one foreign
country in which you had a tax home
than to the United States, unless you
had a closer connection to two foreign
countries.

Closer Connection to Two Foreign
Countries
You can demonstrate that you have a
closer connection to two foreign
countries (but not more than two) if all
five of the following apply.
1. You maintained a tax home as of
January 1, 2023, in one foreign country.
2. You changed your tax home during
2023 to a second foreign country.
3. You continued to maintain your tax
home in the second foreign country for
the rest of 2023.
4. You had a closer connection to
each foreign country than to the United
States for the period during which you
maintained a tax home in that foreign
country.
5. You are subject to tax as a resident
under the tax laws of either foreign
country for all of 2023 or subject to tax
as a resident in both foreign countries for
the period during which you maintained
a tax home in each foreign country.

Tax Home
Your tax home is the general area of
your main place of business,
employment, or post of duty, regardless
of where you maintain your family home.
Your tax home is the place where you
permanently or indefinitely work as an
employee or a self-employed individual.
If you do not have a regular or main
place of business because of the nature
of your work, then your tax home is the

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Form 8840 (2023)

place where you regularly live. If you
have neither a regular or main place of
business nor a place where you regularly
live, you are considered an itinerant and
your tax home is wherever you work. For
determining whether you have a closer
connection to a foreign country, your tax
home must also be in existence for the
entire year, and must be located in the
foreign country (or countries) in which
you are claiming to have a closer
connection.

Establishing a Closer Connection
You will be considered to have a closer
connection to a foreign country than to
the United States if you or the IRS
establishes that you have maintained
more significant contacts with the
foreign country than with the United
States.
Your answers to the questions in Part
IV will help establish the jurisdiction to
which you have a closer connection.

When and Where To File
If you are filing a 2023 Form 1040-NR,
attach Form 8840 to it. Mail your tax
return by the due date (including
extensions) to the address shown in your
tax return instructions.
If you do not have to file a 2023 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) for filing Form 1040-NR.

Penalty for Not Filing Form
8840
If 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.
You will not be penalized if you can
show by clear and convincing evidence
that you took reasonable actions to
become aware of the filing requirements
and significant steps to comply with
those requirements.

Specific Instructions
Part I
Line 1
If you had a visa on the last day of the
tax year, enter your visa type and the
date you entered the United States. If
you do not have a visa, enter your U.S.
immigration status on the last day of the
tax year and the date you entered the
United States. For example, if you
entered under the Visa Waiver Program,
enter “VWP,” the name of the Visa
Waiver Program country, and the date
you entered the United States.

Line 6
If you checked the “Yes” box on line 6,
do not file Form 8840. You are not
eligible for the closer connection
exception. However, you may qualify for
nonresident status by reason of a treaty.
See Pub. 519 for details. If so, file Form
8833 with your Form 1040-NR.

Parts II and III
If you had a tax home in the United
States at any time during the year, do
not file Form 8840. You are not eligible
for the closer connection exception.
Otherwise, complete Part II or Part III
(but not both) depending on the number
of countries to which you are claiming a
closer connection. If you are claiming a
closer connection to one country,
complete Part II. If you are claiming a
closer connection to two countries,
complete Part III. After completing Part II
or Part III, complete Part IV.

Part IV
Line 14
A “permanent home” is a dwelling unit
(whether owned or rented, and whether
a house, an apartment, or a furnished
room) that is available at all times,
continuously and not solely for short
stays.

Line 29
For stocks and bonds, indicate the
country of origin of the stock company
or debtor. For example, if you own
shares of a U.S. publicly traded
corporation, the investment is
considered located in the United States,
even though the shares of stock are
stored in a safe deposit box in a foreign
country.
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. Section 7701(b) and
its regulations require that you give us
the information. We need it to determine
if you meet the closer connection
exception to the substantial presence
test.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by section 6103.
The average time and expenses
required to complete and file this form
will vary depending on individual
circumstances. For the estimated
averages, see the instructions for your
income tax return.
If you have suggestions for making
this form simpler, we would be happy to
hear from you. See the instructions for
your income tax return.