Q:

Does the IRS publish Form 8840 on its website?

A:

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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