2017-2025 Form

What is the 8840 Form

The 8840 Form, officially known as the "Closer Connection Exception Statement for Aliens," is a document used by non-U.S. citizens who wish to claim a closer connection to a foreign country than the United States for tax purposes. This form is essential for individuals who have been present in the U.S. but do not meet the substantial presence test. By filing this form, individuals can demonstrate their intent to maintain their foreign residency and avoid being classified as U.S. residents for tax obligations.

How to use the 8840 Form

To effectively use the 8840 Form, individuals must first determine their eligibility based on their residency status and the substantial presence test. Once eligibility is confirmed, the form must be completed accurately, providing necessary personal information and details about the individual's ties to their home country. It is crucial to ensure that all sections of the form are filled out completely to avoid delays or rejections. After completing the form, it should be submitted to the IRS by the appropriate deadline to ensure compliance with U.S. tax regulations.

Steps to complete the 8840 Form

Completing the 8840 Form involves several key steps:

• Gather necessary personal information, including your name, address, and taxpayer identification number.
• Determine your residency status and assess whether you meet the criteria for claiming a closer connection to a foreign country.
• Fill out the form, ensuring all sections are completed accurately, including your physical presence in the U.S. and your connections to your home country.
• Review the form for any errors or omissions before submission.
• Submit the completed form to the IRS by the designated deadline.

Legal use of the 8840 Form

The legal use of the 8840 Form is governed by IRS regulations, which stipulate that it must be filed by certain non-resident aliens who wish to assert their foreign residency status. When completed correctly, the form serves as a legal declaration of an individual's intent to maintain a closer connection to a foreign country. It is important to adhere to all IRS guidelines to ensure that the form is recognized as valid and to avoid potential penalties for non-compliance.

Filing Deadlines / Important Dates

Filing deadlines for the 8840 Form are critical for compliance. Typically, the form must be submitted by the due date for the individual’s tax return, which is usually April 15 for most taxpayers. However, if an extension has been filed, the deadline may be extended to October 15. It is essential to keep track of these dates to avoid penalties and ensure that the form is processed in a timely manner.

Required Documents

When completing the 8840 Form, individuals may need to provide supporting documentation to substantiate their claims of a closer connection to a foreign country. This may include:

• Proof of residency in the foreign country, such as utility bills or rental agreements.
• Documentation of ties to the U.S., if applicable, to demonstrate the nature of the individual's presence.
• Any previous tax returns or forms that may support the claim made on the 8840 Form.