Form 8840 - Closer Connection Exception Statement For Aliens - 2013 Page 4
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Form 8840 (2013)
Page
Line 14
You will not be penalized if you can
You are not required to provide the
show by clear and convincing evidence
information requested on a form that is
A “permanent home” is a dwelling unit
that you took reasonable actions to
subject to the Paperwork Reduction Act
(whether owned or rented, and whether
become aware of the filing requirements
unless the form displays a valid OMB
a house, an apartment, or a furnished
and significant steps to comply with
control number. Books or records
room) that is available at all times,
those requirements.
relating to a form or its instructions must
continuously and not solely for short
be retained as long as their contents
Specific Instructions
stays.
may become material in the
administration of any Internal Revenue
Line 29
Line 1
law. Generally, tax returns and return
information are confidential, as required
For stocks and bonds, indicate the
If you had a visa on the last day of the
by section 6103.
country of origin of the stock company
tax year, enter your visa type and the
or debtor. For example, if you own
The average time and expenses
date you entered the United States. If
shares of a U.S. publicly traded
required to complete and file this form
you do not have a visa, enter your U.S.
corporation, the investment is
will vary depending on individual
immigration status on the last day of the
considered located in the United States,
circumstances. For the estimated
tax year and the date you entered the
even though the shares of stock are
averages, see the instructions for your
United States. For example, if you
stored in a safe deposit box in a foreign
income tax return.
entered under the visa waiver program,
country.
enter “VWP”, the name of the Visa
If you have suggestions for making
Waiver Program country and the date
this form simpler, we would be happy to
Paperwork Reduction Act Notice. We
you entered the United States.
hear from you. See the instructions for
ask for the information on this form to
your income tax return.
Line 6
carry out the Internal Revenue laws of
the United States. Section 7701(b) and
If you checked the “Yes” box on line 6,
its regulations require that you give us
do not file Form 8840. You are not
the information. We need it to determine
eligible for the closer connection
if you meet the closer connection
exception. However, you may qualify for
exception to the substantial presence
nonresident status by reason of a treaty.
test.
See Pub. 519 for details. If so, file Form
8833, Treaty-Based Return Position
Disclosure Under Section 6114 or
7701(b), with your Form 1040NR or Form
1040NR-EZ.
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