See the instructions for line 6 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 Note You can download forms and publications at IRS.gov. 31 days during 2018 and 183 days during the period 2018 2017 and 2016 counting all the days of the number of days of presence in 2017 and only 1/6 the number of days in 2016. Form Closer Connection Exception Statement for Aliens...
form 8840 2016

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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:

  • if he or she stayed in the United States for a 31-day period, and

  • 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.

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Instructions and Help about 8840 form

Hello this is chris from tax servicestoronto com canadian retirees who gosouth for the winter need to be aware ofthe Canadian and US tax implications ofdoing so if a Canadian spends 183 daysor more in the US they can be consideredsubstantially present in the US and aresubject to US tax laws a new treatybetween the two went into effect duringthe 2014 texture that allows them toshare information relating to how manydays Canadians state in each country itwill help both agencies to implementsome new rules and strictly enforce theold rules in addition to the 183 daysrule there is also a substantialpresence test which is detailed on ourwebsite to counter this you can file aForm 8840 also known as the closerconnection exception statements foraliens which signifies your closerconnection to another country thisprocess can be a very complicated areaand will require the assistance of aprofessional who is familiar withcross-border issues for more informationplease phone us at for 166 26 27 27 oremail us at taxes at gary booth comthank you and have a nice day