# Form 8840

URL: https://pdf.net/pdf-forms/tax-forms/form-8840
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form

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.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/248dcb9ce3e6fe7c4268e7e6913368d9a4e91305.pdf)

## How to Fill Out Form 8840

1. Open the printable Form 8840 in the editor
2. Complete Part I with your visa type, citizenship, and days present
3. Fill out Part II for one foreign country, or Part III for two
4. Answer Part IV on your home, family, vehicles, and bank accounts
5. Sign and date it if you are filing without a return
6. Download the finished copy and attach it to your 1040-NR

## Facts

### What Is Form 8840 Used For?

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.

### Who Should Use Form 8840?

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.

### When Is Form 8840 Due?

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.

### What Happens If Form 8840 Is Not Submitted?

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.

### How and Where Do I File Form 8840?

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.