Get Form 8840: Irs Closer Connection Exception Statement

You will be considered to have a closer connection to a foreign country than to the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States.

Form 8840 Closer Connection Exception Statement for Aliens is used to claim the closer connection to a foreign country(ies) exception to the substantial presence test. Note. You must have selected to file Form 1040-NR U.S. Nonresident Alien Income Tax Return in order to access Form 8840.

How Many Days Can You Be in the U.S. Without Paying Taxes? The IRS considers you a U.S. resident if you were physically present in the U.S. on at least 31 days of the current year and 183 days during a three-year period. The three-year period consists of the current year and the prior two years.

You can demonstrate that you have a closer connection to a foreign country if you: 1) Are present in the United States for less than 183 days during the calendar year; 2) Maintain a tax home in a foreign country during the calendar year; and 3) Have a closer connection to the foreign country in which you have the tax ...

Canadians should pro-actively complete and file a new 8840 form each year with the U.S. Internal Revenue Service. This is a positive acknowledgment that you are entering the U.S. each year as a “temporary visitor for pleasure” and are complying with U.S. tax laws.

Establishing A Closer Connection You will be considered to have a closer connection to a foreign country than to the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States.

IRS Substantial Presence Test generally means that you were present in the United States for at least 30 days in the current year and a minimum total of 183 days over 3 years, using the following equation: 1 day = 1 day in the current year.