Does the IRS publish Form 8840 on its website?


Quick Answer

The Internal Revenue Service publishes Form 8840, Closer Connection Exception Statement for Aliens, on its website. The website offers a PDF version of the form.

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Full Answer

Aliens use form 8840 during the substantial presence test to claim a closer connection to a foreign country, notes the IRS. The substantial presence test determines if an alien qualifies as a U.S. resident for the purposes of taxation. Aliens meet the test’s parameters if they are physically present in the U.S. for 31 days during the current year and for at least 183 days during the preceding three-year period. The IRS treats those aliens deemed substantially present as exempt if they qualify for a closer connection. This requires the individual to prove that he maintained more significant contacts in the foreign country than in the United States.

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