Form 8840, the Closer Connection Exception Statement for Aliens, establishes that your tax home and closer ties remain in a foreign country rather than the United States.
If you spend part of your year stateside, our editable Form 8840 lets you enter your days of presence and foreign ties, then download.
Form 8840 is used to claim the closer connection exception to the substantial presence test. A common Form 8840 example is a Canadian snowbird who winters in Arizona, passes the day-count test, but keeps a permanent home, family, and bank accounts back in Canada.
You should use IRS Form 8840 if you were present fewer than 183 days this year, kept a tax home abroad all year, and took no steps toward a green card. Students and scholars on F, J, M, or Q visas file Form 8843 instead.
The Form 8840 due date matches your Form 1040-NR deadline, extensions included. That lands on April 15th if you received wages subject to U.S. withholding, and June 15th if you did not. If this date falls on a weekend or national holiday, the deadline rolls to the next business day.
File late and you forfeit the exception, which lets the IRS treat you as a U.S. resident and tax your worldwide income. Form 8840 penalties follow from that reclassification; late-filing and late-payment charges on the return that comes after it, not from the statement itself.
Attach the statement to your Form 1040-NR and file them together. If no return is required, the Form 8840 mailing address given in the official Form 8840 instructions is Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
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3You can get a blank Form 8840 from pdf.net or straight from the IRS website. Either way, open it in our online PDF editor, fill it out, and skip the printing altogether.
Yes, you can submit Form 8840 electronically as an attachment when you e-file Form 1040-NR. If you have no return to file, send the signed copy by mail to the Austin service center, because the IRS accepts no standalone electronic version.
If your Form 8840 is missing information, the IRS can deny the exception outright or write asking for the details. Reopen your saved copy, add the fields you skipped, and mail the corrected statement with a short cover note explaining what changed and when you originally filed. Attach it to Form 1040-X if your nonresident return already went in.
Yes, you can fill out Form 8840 online in any browser with pdf.net. Open our editable Form 8840, type into every field, check Part IV against your real ties abroad and download the finished document.
Opening and editing the form is free. Type in your details, review all four parts, and correct them as often as you like at no cost. A subscription applies only when you want to download Form 8840 to your device.
Yes, you can correct mistakes on Form 8840. After filing, mail a corrected statement to the same service center, or attach it to Form 1040-X if your nonresident return already went in.
Form 8840 has no processing time of its own, and the IRS sends no confirmation that it arrived. Reviewers handle it with your return, so the timeline follows your Form 1040-NR, which is often several months for a paper nonresident filing, and faster when you e-file.
The difference in Form 8840 vs. 8843 comes down to who files and why. The 8840 claims a closer connection after you already meet the substantial presence test. Form 8843 excludes days of presence for exempt individuals, i.e. students, teachers, trainees, and charitable-event athletes.