8840 Closer Connection Exception Statement for Aliens

Form

8840

Closer Connection Exception Statement for Aliens

Department of the Treasury
Internal Revenue Service

Address in country of residence
Fill in your
addresses only if
you are filing this
form by itself and
not with your U.S.
tax return.

1
2
3
4
5
6

Last name

Attachment
Sequence No. 101

, 2025, and ending
, 20
.
Your U.S. taxpayer identification number, if any
Address in the United States

General Information

Type of U.S. visa (for example, F, J, M, etc.) and date you entered the United States
Of what country or countries were you a citizen during the tax year?
What country or countries issued you a passport?
Enter your passport number(s)
Enter the number of days you were present in the United States during:
2025
2024
2023
.
During 2025, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status
in the United States or have an application pending to change your status to that of a lawful permanent
resident of the United States? See instructions . . . . . . . . . . . . . . . . . . . .

Part II
7
8

2025

Attach to Form 1040-NR.
Go to www.irs.gov/Form8840 for the latest information.

For calendar year 2025 or other tax year beginning
Your first name and initial

Part I

OMB No. 1545-0074

Yes

No

Closer Connection to One Foreign Country (see instructions)

Where was your tax home during 2025?
Enter the name of the foreign country to which you had a closer connection than to the United States during 2025.
Next, complete Part IV.

Part III

Closer Connection to Two Foreign Countries (see instructions)

9
10

Where was your tax home on January 1, 2025?
After changing your tax home from its location on January 1, 2025, where was your tax home for the remainder of 2025?

11

Did you have a closer connection to each foreign country listed on lines 9 and 10 than to the United States
for the period during which you maintained a tax home in that foreign country? . . . . . . . . . .
If “No,” attach an explanation.
Were you subject to tax as a resident under the internal laws of (a) either of the countries listed on lines 9 and
10 during all of 2025, or (b) both of the countries listed on lines 9 and 10 for the period during which you
maintained a tax home in each country?
. . . . . . . . . . . . . . . . . . . . . .

12

13

Have you filed or will you file tax returns for 2025 in the countries listed on lines 9 and 10? .
If “Yes” to either line 12 or line 13, attach verification.
If “No” to either line 12 or line 13, please explain.

.

.

.

.

.

Yes

No

Yes

No

Yes

No

Next, complete Part IV.
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 15829P

Form 8840 (2025) Created 4/28/25

Page 2

Form 8840 (2025)

Part IV

Significant Contacts With Foreign Country or Countries in 2025

14
15

Where was your regular or principal permanent home located during 2025? See instructions.
If you had more than one permanent home available to you at all times during 2025, list the location of each and explain.

16
17
18

Where was your family located?
Where was your automobile(s) located?
Where was your automobile(s) registered?

19

Where were your personal belongings, furniture, etc., located?

20

Where was the bank(s) with which you conducted your routine personal banking activities located?
c
d
21
Did you conduct business activities in a location other than your tax home? . . . . . . . . .
If “Yes,” where?
22a Where was your driver’s license issued?
b If you hold a second driver’s license, where was it issued?
a
b

.

.

Yes

No

23
24
25

Where were you registered to vote?
When completing official documents, forms, etc., what country do you list as your residence?
Have you ever completed:
a Form W-8BEN or any other W-8 form (relating to foreign status)? . . . . . . . . . .
b Form W-9, Request for Taxpayer Identification Number and Certification? . . . . . . .
c Any other U.S. official forms? If “Yes,” indicate the form(s)
26
In what country or countries did you keep your personal, financial, and legal documents?

27

From what country or countries did you derive the majority of your 2025 income?

28

Did you have any income from U.S. sources? . . . . . . . . . . . .
If “Yes,” what type?
In what country or countries were your investments located? See instructions.

29

.

.

.

.

.

.
.

.
.

.
.

.
.

Yes
Yes
Yes

No
No
No

.

.

.

.

Yes

No

30

Did you qualify for any type of “national” health plan sponsored by a foreign country? . . . . . . .
Yes
No
If “Yes,” in what country?
If “No,” please explain
If you have any other information to substantiate your closer connection to a country other than the United States or you wish
to explain in more detail any of your responses to lines 14 through 30, attach a statement to this form.
Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge and belief,
Sign here
they are true, correct, and complete.
only if you
are filing
this form by
itself and
not with
your U.S.
tax return.
Your signature
Date
Form 8840 (2025)

Page 3

Form 8840 (2025)

Section references are to the Internal Revenue Code unless
otherwise specified.

1. Days you regularly commuted to work in the United States
from a residence in Canada or Mexico.

Future Developments

2. Days you were in the United States for less than 24 hours
when you were traveling between two places outside the United
States.

For the latest information about developments related to Form
8840 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8840.

General Instructions
Purpose of Form
Use Form 8840 to claim the closer connection to a foreign
country(ies) exception to the substantial presence test. The
exception is described later and in Regulations section
301.7701(b)-2.
Note: You are not eligible for the closer connection exception if
any of the following apply.
• You were present in the United States 183 days or more in
calendar year 2025.
• You are a lawful permanent resident of the United States (that
is, you are a green card holder).
• You have applied for, or taken other affirmative steps to apply
for, a green card; or have an application pending to change your
status to that of a lawful permanent resident of the United
States.
For more information on forms and other steps used to change
the status to that of a permanent resident, refer to www.uscis.gov
and www.dol.gov.
Even if you are not eligible for the closer connection
exception, you may qualify for nonresident status by reason of a
treaty. See the instructions for line 6 for more details.

Who Must File
If you are an alien individual and you meet the closer connection
exception to the substantial presence test, you must file Form
8840 with the IRS to establish your claim that you are a
nonresident of the United States by reason of that exception.
Each alien individual must file a separate Form 8840 to claim the
closer connection exception.
For more details on the substantial presence test and the
closer connection exception, see Pub. 519.
Note: You can download forms and publications at
www.irs.gov.

Substantial Presence Test
You are considered a U.S. resident if you meet the substantial
presence test for 2025. You meet this test if you were physically
present in the United States for at least:
• 31 days during 2025; and
• 183 days during the period 2025, 2024, and 2023, counting all
the days of physical presence in 2025 but only 1/3 the number
of days of presence in 2024 and only 1/6 the number of days in
2023.
Days of presence in the United States. Generally, you are
treated as being present in the United States on any day that
you are physically present in the country at any time during the
day.
However, you do not count the following days of presence in
the United States for purposes of the substantial presence test.

3. Days you were temporarily in the United States as a regular
crew member of a foreign vessel engaged in transportation
between the United States and a foreign country or a territory of
the United States unless you otherwise engaged in trade or
business on such a day.
4. Days you were unable to leave the United States because
of a medical condition or medical problem that arose while you
were in the United States.
5. Days you are in the United States under a NATO visa as a
member of a force or civilian component to NATO. However, this
exception does not apply to an immediate family member who is
present in the United States under a NATO visa. A dependent
family member must count every day of presence for purposes of
the substantial presence test.
6. Days you were an exempt individual.
In general, an exempt individual is (a) a foreign governmentrelated individual, (b) a teacher or trainee, (c) a student, or (d) a
professional athlete competing in a charitable sports event. For
more details, see Pub. 519.
Note: If you qualify to exclude days of presence in the United
States because you were an exempt individual (other than a
foreign government-related individual) or because of a medical
condition or medical problem (see item 4, earlier), you must file
Form 8843.

Closer Connection Exception
Even though you would otherwise meet the substantial
presence test, you will not be treated as a U.S. resident for 2025
if:
• You were present in the United States for fewer than 183 days
during 2025;
• You establish that, during 2025, you had a tax home in a
foreign country; and
• You establish that, during 2025, you had a closer connection
to one foreign country in which you had a tax home than to the
United States, unless you had a closer connection to two
foreign countries.

Closer Connection to Two Foreign Countries
You can demonstrate that you have a closer connection to two
foreign countries (but not more than two) if all five of the
following apply.
1. You maintained a tax home as of January 1, 2025, in one
foreign country.
2. You changed your tax home during 2025 to a second
foreign country.
3. You continued to maintain your tax home in the second
foreign country for the rest of 2025.
4. You had a closer connection to each foreign country than
to the United States for the period during which you maintained
a tax home in that foreign country.
5. You are subject to tax as a resident under the tax laws of
either foreign country for all of 2025 or subject to tax as a
resident in both foreign countries for the period during which
you maintained a tax home in each foreign country.

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Form 8840 (2025)

Tax Home

Line 6

Your tax home is the general area of your main place of
business, employment, or post of duty, regardless of where you
maintain your family home. Your tax home is the place where
you permanently or indefinitely work as an employee or a selfemployed individual. If you do not have a regular or main place
of business because of the nature of your work, then your tax
home is the place where you regularly live. If you have neither a
regular or main place of business nor a place where you
regularly live, you are considered an itinerant and your tax home
is wherever you work. For determining whether you have a
closer connection to a foreign country, your tax home must also
be in existence for the entire year, and must be located in the
foreign country (or countries) in which you are claiming to have a
closer connection.

If you checked the “Yes” box on line 6, do not file Form 8840.
You are not eligible for the closer connection exception.
However, you may qualify for nonresident status by reason of a
treaty. See Pub. 519 for details. If so, file Form 8833 with your
Form 1040-NR.

Establishing a Closer Connection
You will be considered to have a closer connection to a foreign
country than to the United States if you or the IRS establishes
that you have maintained more significant contacts with the
foreign country than with the United States.
Your answers to the questions in Part IV will help establish the
jurisdiction to which you have a closer connection.

When and Where To File
If you are filing a 2025 Form 1040-NR, attach Form 8840 to it.
Mail your tax return by the due date (including extensions) to the
address shown in your tax return instructions.
If you do not have to file a 2025 tax return, mail Form 8840 to
the Department of the Treasury, Internal Revenue Service
Center, Austin, TX 73301-0215 by the due date (including
extensions) for filing Form 1040-NR.

Penalty for Not Filing Form 8840
If you do not timely file Form 8840, you will not be eligible to
claim the closer connection exception and may be treated as a
U.S. resident.
You will not be penalized if you can show by clear and
convincing evidence that you took reasonable actions to
become aware of the filing requirements and significant steps to
comply with those requirements.

Specific Instructions
Part I
Line 1
If you had a visa on the last day of the tax year, enter your visa
type and the date you entered the United States. If you do not
have a visa, enter your U.S. immigration status on the last day
of the tax year and the date you entered the United States. For
example, if you entered under the Visa Waiver Program, enter
“VWP,” the name of the Visa Waiver Program country, and the
date you entered the United States.

Parts II and III
If you had a tax home in the United States at any time during the
year, do not file Form 8840. You are not eligible for the closer
connection exception. Otherwise, complete Part II or Part III (but
not both) depending on the number of countries to which you
are claiming a closer connection. If you are claiming a closer
connection to one country, complete Part II. If you are claiming
a closer connection to two countries, complete Part III. After
completing Part II or Part III, complete Part IV.

Part IV
Line 14
A “permanent home” is a dwelling unit (whether owned or
rented, and whether a house, an apartment, or a furnished
room) that is available at all times, continuously and not solely
for short stays.

Line 29
For stocks and bonds, indicate the country of origin of the stock
company or debtor. For example, if you own shares of a U.S.
publicly traded corporation, the investment is considered
located in the United States, even though the shares of stock
are stored in a safe deposit box in a foreign country.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. Section 7701(b) and its regulations require that you give
us the information. We need it to determine if you meet the
closer connection exception to the substantial presence test.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
the estimated averages, see the instructions for your income tax
return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
income tax return.