Form 8840 is used by certain nonresident aliens who wish to claim a closer connection to a foreign country to avoid being treated as U.S. residents for tax purposes. This form helps demonstrate significant ties to another country, which is crucial for maintaining non-resident tax status while spending time in the U.S.

Nonresident aliens who meet the substantial presence test but wish to claim a closer connection to a foreign country.

It is used by nonresident aliens to claim a closer connection to a foreign country and avoid being treated as U.S. residents for tax purposes.

The form is generally due by the applicable return due date, including extensions, for the tax year.

You can access a pre-loaded template directly on our website without needing to download it from elsewhere.

Attach a statement explaining the mistake and sign it.

The form should be mailed to the IRS. Check the form instructions for the correct mailing address.