Fillable Form 8840 - Closer Connection Exception Statement For Aliens

Form 8840 (2013)

Page

Days of presence in the United States.

Section references are to the U.S.

countries (but not more than two) if all

Internal Revenue Code, unless otherwise

Generally, you are treated as being

five of the following apply.

specified.

present in the United States on any day

1. You maintained a tax home as of

that you are physically present in the

January 1, 2013, in one foreign country.

Future Developments

country at any time during the day.

2. You changed your tax home during

For the latest information about

However, you do not count the

2013 to a second foreign country.

developments related to Form 8840 and

following days of presence in the United

3. You continued to maintain your tax

its instructions, such as legislation

States for purposes of the substantial

home in the second foreign country for

enacted after they were published, go to

presence test.

the rest of 2013.

1. Days you regularly commuted to

4. You had a closer connection to

work in the United States from a

General Instructions

each foreign country than to the United

residence in Canada or Mexico.

States for the period during which you

Purpose of Form

2. Days you were in the United States

maintained a tax home in that foreign

for less than 24 hours when you were

country.

Use Form 8840 to claim the closer

traveling between two places outside the

connection to a foreign country(ies)

5. You are subject to tax as a resident

United States.

exception to the substantial presence

under the tax laws of either foreign

3. Days you were temporarily in the

country for all of 2013 or subject to tax

test. The exception is described later

United States as a regular crew member

as a resident in both foreign countries for

and in Regulations section

of a foreign vessel engaged in

301.7701(b)-2.

the period during which you maintained

transportation between the United

a tax home in each foreign country.

Note. You are not eligible for the closer

States and a foreign country or a

connection exception if any of the

Tax Home

possession of the United States unless

following apply.

you otherwise engaged in trade or

Your tax home is your main place of

business on such a day.

• You were present in the United States

business, employment, or post of duty

183 days or more in calendar year 2013.

4. Days you were unable to leave the

regardless of where you maintain your

United States because of a medical

family home. If you do not have a regular

• You are a lawful permanent resident of

condition or medical problem that arose

or main place of business because of the

the United States (that is, you are a

while you were in the United States.

nature of your work, then your tax home

green card holder).

is the place where you regularly live. If

5. Days you were an exempt

• You have applied for, or taken other

you do not fit either of these categories,

individual.

affirmative steps to apply for, a green

you are considered an itinerant and your

card; or have an application pending to

In general, an exempt individual is a

tax home is wherever you work.

change your status to that of a lawful

(a) foreign government-related individual,

Establishing a Closer Connection

permanent resident of the United States.

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

(d) professional athlete competing in a

Even if you are not eligible for the

You will be considered to have a closer

charitable sports event. For more details,

closer connection exception, you may

connection to a foreign country than to

see Pub. 519.

qualify for nonresident status by reason

the United States if you or the IRS

of a treaty. See the instructions for line 6

establishes that you have maintained

Note. If you qualify to exclude days of

for more details.

more significant contacts with the

presence in the United States because

foreign country than with the United

you were an exempt individual (other

Who Must File

States.

than a foreign government-related

individual) or because of a medical

If you are an alien individual and you

Your answers to the questions in Part

condition or medical problem (see item 4

meet the closer connection exception to

IV will help establish the jurisdiction to

above), you must file Form 8843,

the substantial presence test, you must

which you have a closer connection.

Statement for Exempt Individuals and

file Form 8840 with the IRS to establish

When and Where To File

Individuals With a Medical Condition.

your claim that you are a nonresident of

the United States by reason of that

Closer Connection Exception

If you are filing a 2013 Form 1040NR or

exception.

Form 1040NR-EZ, attach Form 8840 to

Even though you would otherwise meet

For more details on the substantial

it. Mail your tax return by the due date

the substantial presence test, you will

presence test and the closer connection

(including extensions) to the address

not be treated as a U.S. resident for

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

shown in your tax return instructions.

2013 if:

for Aliens.

If you do not have to file a 2013 tax

• You were present in the United States

Note. You can download forms and

return, mail Form 8840 to the

for fewer than 183 days during 2013,

publications at IRS.gov.

Department of the Treasury, Internal

Revenue Service Center, Austin, TX

• You establish that during 2013, you

Substantial Presence Test

73301-0215 by the due date (including

had a tax home in a foreign country, and

extensions) for filing Form 1040NR or

You are considered a U.S. resident if you

• You establish that during 2013, you

Form 1040NR-EZ.

meet the substantial presence test for

had a closer connection to one foreign

2013. You meet this test if you were

country in which you had a tax home

Penalty for Not Filing Form

physically present in the United States

than to the United States, unless you

8840

for at least:

had a closer connection to two foreign

countries.

If you do not timely file Form 8840, you

• 31 days during 2013 and

will not be eligible to claim the closer

Closer Connection to Two Foreign

• 183 days during the period 2013, 2012,

connection exception and may be

Countries

and 2011, counting all the days of

treated as a U.S. resident.

physical presence in 2013 but only 1/3

You may demonstrate that you have a

the number of days of presence in 2012

closer connection to two foreign

and only 1/6 the number of days in 2011.

Form 8840 - Closer Connection Exception Statement For Aliens - 2013 Page 3

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