2013-2025 Form

What is the Form 8840, Closer Connection Exception Statement For Aliens IRS gov

The Form 8840, Closer Connection Exception Statement for Aliens, is a tax form used by non-U.S. residents to claim a closer connection to a foreign country than to the United States. This form is essential for individuals who may meet the substantial presence test but wish to establish that they are not considered U.S. residents for tax purposes. By filing this form, aliens can assert their tax status and avoid being taxed on worldwide income. The IRS requires this form to be submitted annually by those who qualify under specific criteria.

How to use the Form 8840, Closer Connection Exception Statement For Aliens IRS gov

Using the Form 8840 involves several steps to ensure accurate completion and submission. First, gather all necessary information, including details about your residency status, the countries you have connections with, and the time spent in the U.S. Next, fill out the form by providing accurate answers to each question. It is crucial to review the form for completeness and accuracy before submission. Once completed, the form can be submitted either electronically or by mail, depending on your preference and the IRS guidelines.

Steps to complete the Form 8840, Closer Connection Exception Statement For Aliens IRS gov

Completing the Form 8840 requires careful attention to detail. Follow these steps:

• Begin by entering your personal information, including your name, address, and taxpayer identification number.
• Indicate the tax year for which you are filing the form.
• Complete Part I, where you will provide information about your residency and the countries with which you maintain a closer connection.
• In Part II, answer questions regarding the number of days you were present in the U.S. during the tax year.
• Finally, sign and date the form, certifying that the information provided is accurate to the best of your knowledge.

Legal use of the Form 8840, Closer Connection Exception Statement For Aliens IRS gov

The legal use of the Form 8840 is critical for non-resident aliens who wish to clarify their tax obligations in the U.S. By accurately completing and submitting this form, individuals can avoid the implications of being classified as U.S. residents, which would subject them to U.S. taxation on their worldwide income. The IRS recognizes this form as a valid statement of a closer connection to a foreign country, provided it is filled out correctly and submitted on time.

Eligibility Criteria

To be eligible to file the Form 8840, individuals must meet specific criteria. Generally, you must be a non-U.S. resident alien who has been physically present in the United States for a certain number of days during the tax year. Additionally, you must demonstrate a closer connection to a foreign country, which can be established through various factors, such as maintaining a permanent home, family ties, or business interests outside the U.S. It is essential to review the IRS guidelines to ensure that you meet all eligibility requirements before filing.

Filing Deadlines / Important Dates

Filing deadlines for the Form 8840 are crucial for compliance. Typically, the form must be submitted by the tax return due date, which is usually April 15 of the following year. However, if you are a non-resident alien and do not have a filing requirement, you are still encouraged to submit the form to establish your tax status. It is important to keep track of any changes in deadlines or extensions provided by the IRS, especially during unusual circumstances like natural disasters or public health emergencies.