Closer Connection Exception Statement For Aliens Page 4
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Form 8840 (2008)
Page
Penalty for Not Filing Form
Line 14
You are not required to provide the
information requested on a form that is
8840
A “permanent home” is a dwelling unit
subject to the Paperwork Reduction Act
(whether owned or rented, and whether a
unless the form displays a valid OMB
If you do not timely file Form 8840, you
house, an apartment, or a furnished
control number. Books or records
will not be eligible to claim the closer
room) that is available at all times,
relating to a form or its instructions must
connection exception and may be treated
continuously and not solely for short
be retained as long as their contents may
as a U.S. resident.
stays.
become material in the administration of
any Internal Revenue law. Generally, tax
You will not be penalized if you can
Line 29
returns and return information are
show by clear and convincing evidence
For stocks and bonds, indicate the
confidential, as required by section 6103.
that you took reasonable actions to
country of origin of the stock company or
become aware of the filing requirements
The average time and expenses
debtor. For example, if you own shares of
and significant steps to comply with
required to complete and file this form
a U.S. publicly traded corporation, the
those requirements.
will vary depending on individual
investment is considered located in the
circumstances. For the estimated
Specific Instructions
United States, even though the shares of
averages, see the instructions for your
stock are stored in a safe deposit box in a
income tax return.
foreign country.
Line 6
If you have suggestions for making this
form simpler, we would be happy to hear
If you checked the “Yes” box on line 6,
Paperwork Reduction Act Notice. We
from you. See the instructions for your
do not file Form 8840. You are not
ask for the information on this form to
income tax return.
eligible for the closer connection
carry out the Internal Revenue laws of the
exception. However, you may qualify for
United States. Section 7701(b) and its
nonresident status by reason of a treaty.
regulations require that you give us the
See Pub. 519 for details. If so, file Form
information. We need it to determine if you
8833, Treaty-Based Return Position
meet the closer connection exception to
Disclosure Under Section 6114 or
the substantial presence test.
7701(b), with your Form 1040NR or Form
1040NR-EZ.
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