2014-2025 Form

What is the 8840 Form

The 8840 Form, officially known as the "Closer Connection Exception Statement for Aliens," is a tax document used by individuals who are not U.S. citizens but claim to have a closer connection to a foreign country. This form is primarily used to establish that a taxpayer does not meet the substantial presence test for U.S. tax purposes, thereby allowing them to avoid being classified as a U.S. resident alien. The form is essential for those who wish to maintain their non-resident status while residing in the United States.

How to use the 8840 Form

To effectively use the 8840 Form, individuals must fill it out accurately and submit it to the Internal Revenue Service (IRS). The form requires detailed information about the taxpayer's residency, including the countries with which they have significant ties. It is crucial to provide accurate dates of presence in the U.S. and the foreign country to support the claim of a closer connection. The completed form can help prevent unnecessary taxation on worldwide income.

Steps to complete the 8840 Form

Completing the 8840 Form involves several key steps:

• Gather necessary information, including personal identification details and residency history.
• Fill out the form with accurate dates and locations of presence in the U.S. and the foreign country.
• Provide explanations for the closer connection to the foreign country, including ties such as family, business, and social connections.
• Review the completed form for accuracy before submission.
• Submit the form to the IRS by the required deadline, typically by June 15 of the year following the tax year in question.

Legal use of the 8840 Form

The 8840 Form is legally recognized as a valid document for establishing non-resident status under U.S. tax law. To ensure its legal use, it must be completed in accordance with IRS guidelines. Providing false information or failing to submit the form when required can lead to penalties and complications with tax obligations. It is important to keep copies of the submitted form and any supporting documentation for personal records.

Filing Deadlines / Important Dates

The filing deadline for the 8840 Form is typically June 15 of the year following the tax year in which the individual was present in the U.S. For example, for the tax year 2022, the form must be filed by June 15, 2023. It is essential to meet this deadline to avoid penalties and maintain non-resident status. If additional time is needed, individuals may file for an extension, but they must ensure that the form is submitted by the extended deadline.

Required Documents

When completing the 8840 Form, certain documents may be necessary to support the claims made within the form. These documents can include:

• Proof of residency in the foreign country, such as utility bills or lease agreements.
• Travel records showing dates of entry and exit from the U.S.
• Documentation of ties to the foreign country, including family connections or business interests.

Having these documents ready can facilitate a smoother filing process and help substantiate the claims made on the form.