Get Form 8840: Irs Closer Connection Exception Statement

Filling out Form 8840 enables individuals to claim the closer connection exception to the substantial presence test. This guide provides a clear, step-by-step approach to assist users in accurately completing the form online, ensuring compliance with IRS regulations.

Follow the steps to effectively complete the Form 8840 online.

1. Press the 'Get Form' button to access the form and open it in your preferred editor.
2. In Part I, enter your last name, first name, and initial. Provide your address in your country of residence as of December 31, 2023, and any U.S. taxpayer identification number, if applicable.
3. Indicate the type of U.S. visa you held during your stay in the U.S., along with the date you entered the country. Also, specify your citizenship and the country that issued your passport.
4. Record the number of days you were present in the U.S. for the years 2023, 2022, and 2021. Respond to whether you applied for lawful permanent resident status in 2023, marking 'Yes' or 'No' accordingly.
5. Proceed to Part II if claiming a closer connection to one foreign country, or Part III if claiming to two countries. Fill in your tax home location and confirm whether you had a closer connection than to the U.S.
6. In Part IV, list significant contacts with your foreign countries, such as where your permanent home, family, and personal belongings were located. Answer questions regarding banking and business activities.
7. Review all entries for accuracy and completeness. Once finalized, you can save your changes, download the form, print it, or share it with relevant parties as necessary.

Complete your documents online to ensure timely and accurate submissions.