Who needs an IRS form 8840?
An alien individual that meets the closer connection exception to the substantial presence test must submit this form to be considered as a non-resident of the United States by reason of that exception.
What is the IRS form 8840 for?
A person is considered a resident of the United States in one or more of the following cases:
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if he or she stayed in the United States for a 31-day period, and
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if he or she was in the United States for 183 days during the period 2016, 2015, and 2014, counting all the days of physical presence in 2015, but only 1/3 the number of days of presence in 2015 and only 1/6 the number of days in 2014.
You will be deemed as a non-resident if you can show that during the reporting period you were in closer contact with a foreign country other than with the United States. You can claim the closer connection to a foreign country(ies) by filing the IRS 8840 form.
Is the IRS form 8840 accompanied by other forms?
If you are filing a 2016 Form 1040NR or Form 1040NR-EZ, Form 8840 should be attached to it as a mandatory accompaniment.
When is IRS form 8840 due?
In case you are filing the 8840 as an accompaniment to your tax return, mail your documents by the due date shown in your tax return instructions.
How do I fill out the IRS 8840 form?
First, you should specify the reported period of time, personal information, and personal address in the country of residence and in the USA.Then you should provide information about your tax home for the year 2016 specifying general information about your presence in the USA during the reported period. And most importantly, you have to answer all questions relating to your significant contacts with a foreign country or countries in 2016.
Where do I send the IRS 8840 form?
If you do not have to file a 2016 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. For other cases, you should direct this form to the address shown in your tax return instructions.
