Fillable Form 8840 - Closer Connection Exception Statement For Aliens

Form 8840 (2017)

Page

Note: If you qualify to exclude days of

Section references are to the U.S.

your claim that you are a nonresident of

presence in the United States because

Internal Revenue Code, unless otherwise

the United States by reason of that

specified.

exception. Each alien individual must file

you were an exempt individual (other

a separate Form 8840 to claim the closer

than a foreign government-related

Future Developments

connection exception.

individual) or because of a medical

condition or medical problem (see item 4

For the latest information about

For more details on the substantial

above), you must file Form 8843.

developments related to Form 8840 and

presence test and the closer connection

its instructions, such as legislation

exception, see Pub. 519.

Closer Connection Exception

enacted after they were published, go to

Note: You can download forms and

Even though you would otherwise meet

publications at IRS.gov.

the substantial presence test, you will

General Instructions

Substantial Presence Test

not be treated as a U.S. resident for

2017 if:

You are considered a U.S. resident if you

Purpose of Form

• You were present in the United States

meet the substantial presence test for

for fewer than 183 days during 2017,

Use Form 8840 to claim the closer

2017. You meet this test if you were

connection to a foreign country(ies)

physically present in the United States

• You establish that during 2017, you

exception to the substantial presence

for at least:

had a tax home in a foreign country, and

test. The exception is described later

• 31 days during 2017 and

• You establish that during 2017, you

and in Regulations section

had a closer connection to one foreign

• 183 days during the period 2017, 2016,

301.7701(b)-2.

country in which you had a tax home

and 2015, counting all the days of

Note: You are not eligible for the closer

than to the United States, unless you

physical presence in 2017 but only 1/3

connection exception if any of the

had a closer connection to two foreign

the number of days of presence in 2016

following apply.

countries.

and only 1/6 the number of days in 2015.

• You were present in the United States

Closer Connection to Two Foreign

Days of presence in the United States.

183 days or more in calendar year 2017.

Countries

Generally, you are treated as being

• You are a lawful permanent resident of

present in the United States on any day

You can demonstrate that you have a

the United States (that is, you are a

that you are physically present in the

closer connection to two foreign

green card holder).

country at any time during the day.

countries (but not more than two) if all

• You have applied for, or taken other

five of the following apply.

However, you do not count the

affirmative steps to apply for, a green

following days of presence in the United

1. You maintained a tax home as of

card; or have an application pending to

States for purposes of the substantial

January 1, 2017, in one foreign country.

change your status to that of a lawful

presence test.

2. You changed your tax home during

permanent resident of the United States.

1. Days you regularly commuted to

2017 to a second foreign country.

Steps to change your status to that of

work in the United States from a

3. You continued to maintain your tax

a permanent resident include, but are

residence in Canada or Mexico.

home in the second foreign country for

not limited to, the filing of the following

2. Days you were in the United States

the rest of 2017.

forms:

for less than 24 hours when you were

4. You had a closer connection to

• Form I-508, Waiver of Rights,

traveling between two places outside the

each foreign country than to the United

Privileges, Exemptions and Immunities.

United States.

States for the period during which you

• Form I-485, Application to Register

3. Days you were temporarily in the

maintained a tax home in that foreign

Permanent Residence or Adjust Status.

United States as a regular crew member

country.

of a foreign vessel engaged in

• Form I-130, Petition for Alien Relative,

5. You are subject to tax as a resident

transportation between the United

on your behalf.

under the tax laws of either foreign

States and a foreign country or a

• Form I-140, Immigrant Petition for Alien

country for all of 2017 or subject to tax

possession of the United States unless

Worker, on your behalf.

as a resident in both foreign countries for

you otherwise engaged in trade or

the period during which you maintained

business on such a day.

• Form ETA-750, Application for Alien

a tax home in each foreign country.

Employment Certification, on your

4. Days you were unable to leave the

behalf.

Tax Home

United States because of a medical

condition or medical problem that arose

• Form DS-230, Application for

Your tax home is the general area of

while you were in the United States.

Immigrant Visa and Alien Registration.

your main place of business,

5. Days you were an exempt

employment, or post of duty, regardless

Even if you are not eligible for the

individual.

of where you maintain your family home.

closer connection exception, you may

Your tax home is the place where you

qualify for nonresident status by reason

In general, an exempt individual is a

permanently or indefinitely work as an

of a treaty. See the instructions for line 6

(a) foreign government-related individual,

employee or a self-employed individual.

for more details.

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

If you do not have a regular or main

(d) professional athlete competing in a

Who Must File

place of business because of the nature

charitable sports event. For more details,

of your work, then your tax home is the

see Pub. 519.

If you are an alien individual and you

place where you regularly live. If you

meet the closer connection exception to

have neither a regular or main place of

the substantial presence test, you must

business nor a place where you regularly

file Form 8840 with the IRS to establish

live, you are considered an itinerant and

Form 8840 - Closer Connection Exception Statement For Aliens - 2017 Page 3

Related Articles

Related forms

Related Categories