Form 8840, Closer Connection Exception Statement for Aliens, is the Internal Revenue Service (IRS) statement an alien individual files to claim the closer connection to a foreign country exception to the substantial presence test. Most filers attach it to Form 1040-NR; a person who has no tax return to file mails it on its own. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the form and its latest information at www.irs.gov/Form8840.
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What is 8840?
Form 8840, Closer Connection Exception Statement for Aliens, is the Internal Revenue Service (IRS) form an alien individual uses to claim the closer connection to a foreign country(ies) exception to the substantial presence test, and so to establish nonresident status in the United States.
You are treated as a U.S. resident for 2025 if you meet the substantial presence test: at least 31 days of physical presence in the United States during 2025, and at least 183 days during 2025, 2024 and 2023, counting all days in 2025, one-third of the days in 2024 and one-sixth of the days in 2023. The exception in Regulations section 301.7701(b)-2 lets you avoid resident treatment if you were present fewer than 183 days in 2025, had a tax home in a foreign country, and had a closer connection to that foreign country than to the United States. A closer connection to two foreign countries (but not more than two) can also qualify when all five conditions in the instructions are met.
The form has four parts: general information (Part I), a closer connection to one foreign country (Part II), a closer connection to two foreign countries (Part III) and significant contacts with the foreign country or countries (Part IV, lines 14 through 30). Form 8840 is not the form for days excluded because you were an exempt individual or had a medical condition; that is Form 8843. Treaty-based nonresident status is reported on Form 8833.
Who needs to file 8840?
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. Each alien individual files a separate Form 8840.
You are not eligible for the exception, and should not file Form 8840, if any of these apply:
- You were present in the United States 183 days or more in calendar year 2025.
- You are a lawful permanent resident (green card holder).
- You applied for, or took other affirmative steps to apply for, a green card, or have an application pending to change your status to lawful permanent resident. This is the line 6 question.
- You had a tax home in the United States at any time during the year.
If you are not eligible, you may still qualify for nonresident status by reason of a treaty; the instructions refer you to Pub. 519 and say to file Form 8833 with your Form 1040-NR.
Certain days are not counted toward the substantial presence test, such as days you commuted to work from a residence in Canada or Mexico, or days you were an exempt individual (for example, a teacher, trainee or student). If you exclude days as an exempt individual (other than a foreign government-related individual) or because of a medical condition, you must file Form 8843.
When to file 8840
File Form 8840 by the due date, including extensions, of your 2025 Form 1040-NR. If you are filing a 2025 Form 1040-NR, attach Form 8840 to it and send both by that date. If you do not have to file a 2025 tax return, mail Form 8840 by the due date (including extensions) for filing Form 1040-NR.
The form covers calendar year 2025 or another tax year beginning in 2025, which you enter at the top of page 1.
Timing matters: 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. The instructions add that 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 them.
Documents you need
- Form 1040-NR: Form 8840 is attached to your 2025 Form 1040-NR when you file one; with no return to file, Form 8840 is mailed by itself.
- An explanation, if you answer "No" to line 11 (closer connection to each of the two foreign countries listed on lines 9 and 10).
- Verification, if you answer "Yes" to line 12 (resident for tax purposes under the internal laws of the countries on lines 9 and 10) or to line 13 (tax returns filed or to be filed there).
- An explanation of your answer, if you answer "No" to line 12 or line 13.
- A separate statement, optional, with any other information that substantiates your closer connection to a country other than the United States or explains your answers to lines 14 through 30 in more detail.
How to fill out 8840
Enter the tax year and your details
At the top, enter calendar year 2025 or the tax year's beginning and ending dates, your name and your U.S. taxpayer identification number, if any. Fill in the address in your country of residence and the address in the United States only if you are filing the form by itself and not with your U.S. tax return.
Complete visa, citizenship and passport lines
Line 1: your visa type (or U.S. immigration status) on the last day of the tax year and the date you entered the United States; Visa Waiver Program entrants write "VWP" and the country. Lines 2 to 4: your citizenship, the countries that issued your passport and your passport number(s).
Enter your days of presence
Line 5: the number of days you were present in the United States in 2025, 2024 and 2023.
Answer the green card question
Line 6: check Yes or No on whether you applied for, or took other affirmative steps to apply for, lawful permanent resident status or have a status application pending. If Yes, do not file Form 8840.
Complete Part II or Part III
For a closer connection to one foreign country, answer lines 7 and 8 (tax home and country) in Part II. For two countries, answer lines 9 to 13 in Part III, attaching the explanation or verification each answer requires. Never complete both parts.
Describe your homes and family
Part IV, lines 14 to 16: where your regular or principal permanent home was, the location and explanation for any other permanent home available to you at all times, and where your family was located.
Report property and banking locations
Lines 17 to 20: where your automobile(s) were located and registered, where your personal belongings were, and where your routine banks were located. Line 21: whether you conducted business outside your tax home, and where.
Answer licenses, voting and forms
Lines 22a and 22b: where your driver's license(s) were issued. Line 23: where you were registered to vote. Line 24: the country you list as your residence on official documents. Line 25: whether you completed Form W-8BEN or another W-8 form, Form W-9 or other U.S. official forms.
Report documents, income and investments
Line 26: where you kept personal, financial and legal documents. Lines 27 and 28: the country or countries that were the source of most of your 2025 income and whether you had U.S.-source income, and of what type. Line 29: where your investments were located.
Answer the national health plan question
Line 30: check Yes or No on qualifying for a foreign "national" health plan. If Yes, name the country; if No, explain. Attach a statement for any further information supporting your closer connection.
Sign, review and download the PDF
Sign and date the form only if you are filing it by itself and not with your U.S. tax return. Check that Part II or Part III is completed, attachments are ready, then download or print the completed PDF from FillingPDF.
How to submit 8840
There are two ways to send Form 8840, depending on whether you file a tax return.
- With Form 1040-NR: attach Form 8840 to your 2025 Form 1040-NR and mail the return by the due date (including extensions) to the address shown in the tax return instructions.
- By itself: 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. Fill in the address lines and sign the form only in this case.
Attach any explanation or verification that lines 11 through 13 call for, and any additional statement you want to include for lines 14 through 30. The form names no other channel. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 8840 when you were present in the United States 183 days or more in 2025; the instructions say you are not eligible for the exception.
- Filing the form after checking "Yes" on line 6 (green card applied for or pending). The instructions say not to file; consider a treaty position on Form 8833 instead.
- Completing both Part II and Part III. Complete one or the other, depending on whether you claim a closer connection to one country or two, then complete Part IV.
- Filing Form 8840 when you had a tax home in the United States at any time during the year, which makes you ineligible for the exception.
- Combining two people on one form. Each alien individual must file a separate Form 8840.
- Filling in the address lines and signing when you attach the form to Form 1040-NR; the form says to do so only if you are filing it by itself.
- Answering lines 11 through 13 without attaching the required explanation or verification.
- Missing the due date for Form 1040-NR (including extensions), which can cost you the exception and lead to treatment as a U.S. resident.
- Reporting stock or bonds on line 29 by where the shares are stored rather than by the country of origin of the stock company or debtor.
Frequently asked questions
What is Form 8840 used for?
Form 8840 is used to claim the closer connection to a foreign country(ies) exception to the substantial presence test. An alien who meets the exception files it with the IRS to establish nonresident status in the United States instead of being treated as a U.S. resident.
Who cannot file Form 8840?
You cannot use the exception if you were in the United States 183 days or more in 2025, are a green card holder, applied or took steps to apply for a green card, or had a tax home in the United States at any time during the year.
Where do I mail Form 8840?
With a 2025 Form 1040-NR, attach it and mail the return to the address in its instructions. If you have no return to file, mail it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
When is Form 8840 due?
By the due date, including extensions, of your 2025 Form 1040-NR. If you have no tax return to file, mail it by the due date (including extensions) for filing Form 1040-NR.
What happens if I do not file Form 8840 on time?
You will not be eligible for the closer connection exception and may be treated as a U.S. resident. You are not penalized if you show by clear and convincing evidence that you took reasonable actions to learn the filing requirements and significant steps to comply.
Can I fill out Form 8840 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you send it as described under How to submit.
Do I sign Form 8840?
Sign and date it only if you are filing the form by itself and not with your U.S. tax return. In that case also fill in the address lines. When it is attached to Form 1040-NR, you sign the return.
What is the difference between Form 8840 and Form 8843?
Form 8840 claims the closer connection exception. Form 8843 is the statement you file if you exclude days of U.S. presence as an exempt individual (other than a foreign government-related individual) or because of a medical condition that arose while in the United States.
What if I checked Yes on line 6 of Form 8840?
Do not file Form 8840; you are not eligible for the closer connection exception. You may still qualify as a nonresident under a treaty. The instructions say to see Pub. 519 and, if so, file Form 8833 with your Form 1040-NR.
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