What Is the Due Date for Filing Form 8840?


Quick Answer

The filing due date for IRS Form 8840 is June 15th of each year, according to Grant Thornton. Individuals who fail to file are required to complete the Nonresident Alien Income Tax Return (Form 1040NR) and make use of treaty elections to avoid possible double taxation.

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Full Answer

In order to determine whether to file the form, an individual should total the number of days he has spent in the United States in the year of taxation, one third the days spent there in the previous year, and one sixth of the days spent there the year before that, notes Grant Thornton. If this totals no less than 183 days, and if the individual was in the United States for at least 30 days in the current year, he may be considered a U.S. resident under tax law and be subject to the country's taxation. An individual can file Form 8840 indicating that he has a closer connection to another country provided that he meets certain conditions, including having a permanent place of residence outside of the United States, and thereby limit his U.S. tax exposure.

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