Fillable Form 8840 - Closer Connection Exception Statement For Aliens

Form 8840 (2017)

Page

Specific Instructions

Line 29

your tax home is wherever you work. For

determining whether you have a closer

For stocks and bonds, indicate the

connection to a foreign country, your tax

Part I

country of origin of the stock company

home must also be in existence for the

or debtor. For example, if you own

Line 1

entire year, and must be located in the

shares of a U.S. publicly traded

foreign country (or countries) in which

If you had a visa on the last day of the

corporation, the investment is

you are claiming to have a closer

tax year, enter your visa type and the

considered located in the United States,

connection.

date you entered the United States. If

even though the shares of stock are

Establishing a Closer Connection

you do not have a visa, enter your U.S.

stored in a safe deposit box in a foreign

immigration status on the last day of the

country.

You will be considered to have a closer

tax year and the date you entered the

connection to a foreign country than to

United States. For example, if you

Paperwork Reduction Act Notice. We

the United States if you or the IRS

entered under the visa waiver program,

ask for the information on this form to

establishes that you have maintained

enter “VWP,” the name of the Visa

carry out the Internal Revenue laws of

more significant contacts with the

Waiver Program country and the date

the United States. Section 7701(b) and

foreign country than with the United

you entered the United States.

its regulations require that you give us

States.

the information. We need it to determine

Line 6

Your answers to the questions in Part

if you meet the closer connection

IV will help establish the jurisdiction to

If you checked the “Yes” box on line 6,

exception to the substantial presence

which you have a closer connection.

do not file Form 8840. You are not

test.

eligible for the closer connection

You are not required to provide the

When and Where To File

exception. However, you may qualify for

information requested on a form that is

nonresident status by reason of a treaty.

If you are filing a 2017 Form 1040NR or

subject to the Paperwork Reduction Act

See Pub. 519 for details. If so, file Form

Form 1040NR-EZ, attach Form 8840 to

unless the form displays a valid OMB

8833 with your Form 1040NR or Form

it. Mail your tax return by the due date

control number. Books or records

1040NR-EZ.

(including extensions) to the address

relating to a form or its instructions must

shown in your tax return instructions.

be retained as long as their contents

Parts II and III

may become material in the

If you do not have to file a 2017 tax

If you had a tax home in the United

administration of any Internal Revenue

return, mail Form 8840 to the

States at any time during the year, do

law. Generally, tax returns and return

Department of the Treasury, Internal

not file Form 8840. You are not eligible

information are confidential, as required

Revenue Service Center, Austin, TX

for the closer connection exception.

by section 6103.

73301-0215 by the due date (including

Otherwise, complete Part II or Part III

extensions) for filing Form 1040NR or

The average time and expenses

(but not both) depending on the number

Form 1040NR-EZ.

required to complete and file this form

of countries to which you are claiming a

will vary depending on individual

Penalty for Not Filing Form

closer connection. If you are claiming a

circumstances. For the estimated

closer connection to one country,

8840

averages, see the instructions for your

complete Part II. If you are claiming a

income tax return.

If you do not timely file Form 8840, you

closer connection to two countries,

If you have suggestions for making

will not be eligible to claim the closer

complete Part III. After completing Part II

this form simpler, we would be happy to

connection exception and may be

or Part III, complete Part IV.

hear from you. See the instructions for

treated as a U.S. resident.

Part IV

your income tax return.

You will not be penalized if you can

show by clear and convincing evidence

Line 14

that you took reasonable actions to

A “permanent home” is a dwelling unit

become aware of the filing requirements

(whether owned or rented, and whether

and significant steps to comply with

a house, an apartment, or a furnished

those requirements.

room) that is available at all times,

continuously and not solely for short

stays.

Form 8840 - Closer Connection Exception Statement For Aliens - 2017 Page 4

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