8840

Closer Connection Exception Statement for Aliens

Agency
IRS
Revision
2025
Fillable fields
62
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 8840 online
Page 1 of form 8840

Form 8840: Closer Connection Exception Statement for Aliens

Form 8840 is used to claim the closer connection to a foreign country (or countries) exception to the substantial presence test. The instructions printed with the form say an alien individual who meets this exception files Form 8840 with the IRS to establish the claim of being a nonresident of the United States, and that each alien individual files a separate Form 8840.

The form asks about visa type, citizenship, passports and days present in the United States in 2025, 2024 and 2023. It then asks about the tax home and the foreign country or countries of closer connection, and about significant contacts such as home, family, cars, banks, driver's license and voter registration.

The instructions say the exception does not apply to someone present in the United States 183 days or more in 2025, to a green card holder, or to someone who applied or took other affirmative steps to apply for a green card. This page covers the 2025 form. You can fill out Form 8840 free in your browser on this page and download it without an account.

What's on Form 8840

Name, TIN and addresses

Name, U.S. taxpayer identification number if any, and addresses in the country of residence and in the United States. The form says to fill in the addresses only when it is filed by itself.

Part I: general information

Lines 1 to 6: visa type and entry date, countries of citizenship, passport countries and numbers, days present in 2025, 2024 and 2023, and the lawful permanent resident question.

Part II: one foreign country

Lines 7 and 8: where the tax home was during 2025 and the foreign country of closer connection.

Part III: two foreign countries

Lines 9 to 13: the tax home on January 1, 2025, the tax home after the change, the closer connection to each country, and resident tax status and returns in those countries.

Part IV: significant contacts

Lines 14 to 30 ask about the permanent home, family, cars, belongings, banks, business activity, driver's license, voter registration, W-8 and W-9 forms, documents, income, investments and national health plans.

Signature

A signature under penalties of perjury, which the form says is signed only when the form is filed by itself and not with a U.S. tax return.

How to fill out Form 8840

  1. 1

    Line 1

    Enter the visa type held on the last day of the tax year and the entry date. Without a visa, the instructions say to enter the U.S. immigration status, for example VWP, the Visa Waiver Program country and the entry date.

  2. 2

    Lines 2 to 5

    Enter the countries of citizenship, the countries that issued passports, the passport numbers, and the days present in the United States in 2025, 2024 and 2023.

  3. 3

    Line 6

    Answer the lawful permanent resident question. The instructions say that with a Yes, Form 8840 is not filed, and point to Pub. 519 and Form 8833 for a treaty position.

  4. 4

    Part II or Part III

    Complete Part II for one foreign country or Part III for two, not both. The instructions say a tax home in the United States at any time during the year means Form 8840 is not filed.

  5. 5

    Part IV

    Answer lines 14 to 30. The instructions define a permanent home as a dwelling available at all times, and for line 29 say stocks and bonds are located by the country of origin of the company or debtor.

  6. 6

    Attach and sign

    Attach a statement for more detail on lines 14 to 30. Sign only when the form is filed by itself. When filed with a return, it is attached to Form 1040-NR.

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Where to send it, deadline and late filing

With a return

The instructions say a filer of a 2025 Form 1040-NR attaches Form 8840 to it and mails the return by the due date (including extensions) to the address in the return instructions.

Filed by itself

With no 2025 tax return to file, the instructions say to mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR.

Late filing

The instructions say a Form 8840 not filed on time means the exception cannot be claimed and the person may be treated as a U.S. resident, unless clear and convincing evidence shows reasonable actions and significant steps to comply.

Exempt individuals and medical conditions

The instructions point to Form 8843 for excluding days of presence as an exempt individual (other than a foreign government-related individual) or because of a medical condition or medical problem.

Related forms

Who files Form 8840?

  • Alien individuals claiming the exception

    The instructions say an alien individual who meets the closer connection exception files Form 8840 to establish the claim of being a nonresident by reason of that exception.

  • One form per person

    The instructions say each alien individual files a separate Form 8840 to claim the closer connection exception.

  • Not for 183 days or more

    The instructions say the exception is not available to someone present in the United States 183 days or more in calendar year 2025.

  • Not for green card holders or applicants

    The instructions say a lawful permanent resident, or someone who applied or took other affirmative steps to apply for a green card, is not eligible. With a Yes on line 6, Form 8840 is not filed.

  • Treaty claims

    Even without the exception, the instructions say nonresident status may be available by reason of a treaty. In that case Form 8833 is filed with Form 1040-NR.

The form is for alien individuals. Each person completes their own form and either attaches it to Form 1040-NR or mails it by itself, as the instructions describe.

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Questions about Form 8840

Who files Form 8840?

The instructions say an alien individual who meets the closer connection exception to the substantial presence test files it with the IRS. Each alien individual files a separate form.

What is the substantial presence test?

The instructions say it is met with physical presence of at least 31 days during 2025 and 183 days during 2025, 2024 and 2023, counting all days in 2025, 1/3 of the days in 2024 and 1/6 of the days in 2023.

Where is Form 8840 sent when no return is filed?

The instructions give the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date (including extensions) for filing Form 1040-NR.

Can the exception cover two countries?

The instructions allow a closer connection to two foreign countries, but not more than two, when five listed conditions apply, including a tax home in one foreign country on January 1, 2025 and a change of tax home to a second foreign country during 2025.

How is Form 8840 different from Form 8843?

Form 8840 claims the closer connection exception. Form 8843 explains the basis for excluding days of presence as an exempt individual or because of a medical condition or medical problem.

What is a tax home?

The instructions describe it as the general area of the main place of business, employment or post of duty, regardless of where the family home is kept.