Fillable Closer Connection Exception Statement For Aliens (Page 3 of 4) in pdf

Form 8840 (2008)

Page

However, you do not count the following

2. You changed your tax home during

General Instructions

days of presence in the United States for

2008 to a second foreign country.

purposes of the substantial presence test.

Section references are to the U.S.

3. You continued to maintain your tax

Internal Revenue Code, unless otherwise

1. Days you regularly commuted to

home in the second foreign country for

specified.

work in the United States from a

the rest of 2008.

residence in Canada or Mexico.

4. You had a closer connection to each

Purpose of Form

2. Days you were in the United States

foreign country than to the United States

for less than 24 hours when you were

Use Form 8840 to claim the closer

for the period during which you

traveling between two places outside the

connection to a foreign country(ies)

maintained a tax home in that foreign

exception to the substantial presence

United States.

country.

test. The exception is described later and

3. Days you were temporarily in the

5. You are subject to tax as a resident

in Regulations section 301.7701(b)-2.

United States as a regular crew member

under the tax laws of either foreign

Note: You are not eligible for the closer

of a foreign vessel engaged in

country for all of 2008 or subject to tax as

transportation between the United States

connection exception if any of the

a resident in both foreign countries for the

and a foreign country or a possession of

following apply.

period during which you maintained a tax

the United States unless you otherwise

home in each foreign country.

You were present in the United States

engaged in trade or business on such a

183 days or more in calendar year 2008.

Tax Home

day.

You are a lawful permanent resident of

4. Days you were unable to leave the

Your tax home is your main place of

the United States (that is, you are a green

United States because of a medical

card holder).

business, employment, or post of duty

condition or medical problem that arose

regardless of where you maintain your

You have applied for, or taken other

while you were in the United States.

family home. If you do not have a regular

affirmative steps to apply for, a green

or main place of business because of the

5. Days you were an exempt individual.

card; or have an application pending to

nature of your work, then your tax home

change your status to that of a lawful

In general, an exempt individual is a (a)

is the place where you regularly live. If

permanent resident of the United States.

foreign government-related individual, (b)

you do not fit either of these categories,

teacher or trainee, (c) student, or (d)

Even if you are not eligible for the

you are considered an itinerant and your

professional athlete competing in a

closer connection exception, you may

tax home is wherever you work.

charitable sports event. For more details,

qualify for nonresident status by reason

see Pub. 519.

of a treaty. See the instructions for line 6

Establishing a Closer Connection

for more details.

Note: If you qualify to exclude days of

presence in the United States because

You will be considered to have a closer

Who Must File

you were an exempt individual (other

connection to a foreign country than to

than a foreign government-related

the United States if you or the IRS

If you are an alien individual and you

individual) or because of a medical

establishes that you have maintained

meet the closer connection exception to

condition or medical problem (see item 4

more significant contacts with the foreign

the substantial presence test, you must

above), you must file Form 8843,

country than with the United States.

file Form 8840 with the IRS to establish

Statement for Exempt Individuals and

Your answers to the questions in

your claim that you are a nonresident of

Individuals With a Medical Condition.

Part IV will help establish the jurisdiction

the United States by reason of that

to which you have a closer connection.

exception.

Closer Connection Exception

For more details on the substantial

When and Where To File

Even though you would otherwise meet

presence test and the closer connection

the substantial presence test, you will not

exception, see Pub. 519, U.S. Tax Guide

If you are filing a 2008 Form 1040NR or

be treated as a U.S. resident for 2008 if:

for Aliens.

Form 1040NR-EZ, attach Form 8840 to it.

You were present in the United States

Note: You can download forms and

Mail your tax return by the due date

for fewer than 183 days during 2008,

publications from the IRS website at

(including extensions) to the address

You establish that during 2008, you

shown in your tax return instructions.

had a tax home in a foreign country, and

Substantial Presence Test

If you do not have to file a 2008 tax

You establish that during 2008, you

return, mail Form 8840 to the Department

had a closer connection to one foreign

You are considered a U.S. resident if you

of the Treasury, Internal Revenue Service

country in which you had a tax home

meet the substantial presence test for

Center, Austin, TX 73301-0215 by the

than to the United States, unless you had

2008. You meet this test if you were

due date (including extensions) for filing

a closer connection to two foreign

physically present in the United States for

Form 1040NR or Form 1040NR-EZ.

countries.

at least:

31 days during 2008 and

Closer Connection to Two Foreign

183 days during the period 2008, 2007,

Countries

and 2006, counting all the days of

You may demonstrate that you have a

physical presence in 2008 but only 1/3

closer connection to two foreign

the number of days of presence in 2007

countries (but not more than two) if all

and only 1/6 the number of days in 2006.

five of the following apply.

Days of presence in the United States.

1. You maintained a tax home as of

Generally, you are treated as being

January 1, 2008, in one foreign country.

present in the United States on any day

that you are physically present in the

country at any time during the day.

Closer Connection Exception Statement For Aliens Page 3

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