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OMB No. 1545-0074
Closer Connection Exception Statement for Aliens
Form 8840 Attach to Form 1040-NR.
Go to www.irs.gov/Form8840 for the latest information. 2023
Department of the Treasury For the year January 1–December 31, 2023, or other tax year Attachment
Internal Revenue Service beginning , 2023, and ending , 20 . Sequence No. 101
Your first name and initial Last name Your U.S. taxpayer identification number, if any

Address in country of residence Address in the United States
Fill in your
addresses only if
you are filing this
form by itself and
not with your U.S.
tax return.
Part I General Information
1 Type of U.S. visa (for example, F, J, M, etc.) and date you entered the United States
2 Of what country or countries were you a citizen during the tax year?
3 What country or countries issued you a passport?
4 Enter your passport number(s)
5 Enter the number of days you were present in the United States during:
2023 2022 2021 .
6 During 2023, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status
in the United States or have an application pending to change your status to that of a lawful permanent
resident of the United States? See instructions . . . . . . . . . . . . . . . . . . . . Yes No
Part II Closer Connection to One Foreign Country (see instructions)
7 Where was your tax home during 2023?
8 Enter the name of the foreign country to which you had a closer connection than to the United States during 2023.

Next , complete Part IV.
Part III Closer Connection to Two Foreign Countries (see instructions)
9 Where was your tax home on January 1, 2023?
10 After changing your tax home from its location on January 1, 2023, where was your tax home for the remainder of 2023?

11 Did you have a closer connection to each foreign country listed on lines 9 and 10 than to the United States
for the period during which you maintained a tax home in that foreign country? . . . . . . . . . . Yes No
If “No,” attach an explanation.
12 Were you subject to tax as a resident under the internal laws of (a ) either of the countries listed on lines 9 and
10 during all of 2023, or ( )bboth of the countries listed on lines 9 and 10 for the period during which you
maintained a tax home in each country? . . . . . . . . . . . . . . . . . . . . . . Yes No
13 Have you filed or will you file tax returns for 2023 in the countries listed on lines 9 and 10? . . . . . . Yes No
If “Yes” to either line 12 or line 13, attach verification.
If “No” to either line 12 or line 13, please explain

Next , complete Part IV.
For Paperwork Reduction Act Notice, see instructions. Cat. No. 15829P Form 8840 (2023)

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Form 8840 (2023) Page 2
Part IV Significant Contacts With Foreign Country or Countries in 2023
14 Where was your regular or principal permanent home located during 2023? See instructions.
15 If you had more than one permanent home available to you at all times during 2023, list the location of each and explain.

16 Where was your family located?
17 Where was your automobile(s) located?
18 Where was your automobile(s) registered?

19 Where were your personal belongings, furniture, etc., located?

20 Where was the bank(s) with which you conducted your routine personal banking activities located?
a c
b d
21 Did you conduct business activities in a location other than your tax home? . . . . . . . . . . . Yes No
If “Yes,” where?
22a Where was your driver’s license issued?
b If you hold a second driver’s license, where was it issued?

23 Where were you registered to vote?
24 When completing official documents, forms, etc., what country do you list as your residence?
25 Have you ever completed:
a Form W-8BEN or any other W-8 form (relating to foreign status)? . . . . . . . . . . . . . . Yes No
b Form W-9, Request for Taxpayer Identification Number and Certification? . . . . . . . . . . . Yes No
c Any other U.S. official forms? If “Yes,” indicate the form(s) Yes No
26 In what country or countries did you keep your personal, financial, and legal documents?

27 From what country or countries did you derive the majority of your 2023 income?

28 Did you have any income from U.S. sources? . . . . . . . . . . . . . . . . . . . . . Yes No
If “Yes,” what type?
29 In what country or countries were your investments located? See instructions.

30 Did you qualify for any type of “national” health plan sponsored by a foreign country? . . . . . . . Yes No
If “Yes,” in what country?
If “No,” please explain
If you have any other information to substantiate your closer connection to a country other than the United States or you wish
to explain in more detail any of your responses to lines 14 through 30, attach a statement to this form.
Sign here Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge and belief,
only if you they are true, correct, and complete.
are filing
this form by
itself and
not with
your U.S.
tax return. Your signature Date
Form 8840 (2023)

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Form 8840 (2023) Page 3
Section references are to the Internal file Form 8840 with the IRS to establish In general, an exempt individual is
Revenue Code unless otherwise your claim that you are a nonresident of (a) a foreign government-related
specified. the United States by reason of that individual, (b) a teacher or trainee, (c) a
exception. Each alien individual must file student, or (d) a professional athlete
Future Developments a separate Form 8840 to claim the closer competing in a charitable sports event.
For the latest information about connection exception. For more details, see Pub. 519.
developments related to Form 8840 and For more details on the substantial Note: If you qualify to exclude days of
its instructions, such as legislation presence test and the closer connection presence in the United States because
enacted after they were published, go to exception, see Pub. 519. you were an exempt individual (other
www.irs.gov/Form8840. Note: You can download forms and than a foreign government-related
publications at www.irs.gov. individual) or because of a medical
General Instructions condition or medical problem (see item 4
Substantial Presence Test above), you must file Form 8843.
Purpose of Form
You are considered a U.S. resident if you Closer Connection
Use Form 8840 to claim the closer meet the substantial presence test for Exception
connection to a foreign country(ies) 2023. You meet this test if you were
exception to the substantial presence physically present in the United States Even though you would otherwise meet
test. The exception is described later for at least: the substantial presence test, you will
and in Regulations section not be treated as a U.S. resident for
301.7701(b)-2. • 31 days during 2023; and
2023 if:
Note: You are not eligible for the closer • 183 days during the period 2023, 2022,
connection exception if any of the and 2021, counting all the days of • You were present in the United States
following apply. physical presence in 2023 but only 1/3 for fewer than 183 days during 2023;
the number of days of presence in 2022 • You establish that, during 2023, you
• You were present in the United States and only 1/6 the number of days in 2021. had a tax home in a foreign country; and
183 days or more in calendar year 2023. • You establish that, during 2023, you
Days of presence in the United States.
• You are a lawful permanent resident of Generally, you are treated as being had a closer connection to one foreign
the United States (that is, you are a present in the United States on any day country in which you had a tax home
green card holder). that you are physically present in the than to the United States, unless you
• You have applied for, or taken other country at any time during the day. had a closer connection to two foreign
affirmative steps to apply for, a green However, you do not count the countries.
card; or have an application pending to following days of presence in the United Closer Connection to Two Foreign
change your status to that of a lawful States for purposes of the substantial Countries
permanent resident of the United States. presence test.
You can demonstrate that you have a
Steps to change your status to that of 1. Days you regularly commuted to closer connection to two foreign
a permanent resident include, but are work in the United States from a countries (but not more than two) if all
not limited to, the filing of the following residence in Canada or Mexico. five of the following apply.
forms.
2. Days you were in the United States 1. You maintained a tax home as of
• Form I-508, Waiver of Rights, for less than 24 hours when you were January 1, 2023, in one foreign country.
Privileges, Exemptions and Immunities. traveling between two places outside the
• Form I-485, Application to Register United States. 2. You changed your tax home during
2023 to a second foreign country.
Permanent Residence or Adjust Status. 3. Days you were temporarily in the
• Form I-130, Petition for Alien Relative, United States as a regular crew member 3. You continued to maintain your tax
on your behalf. of a foreign vessel engaged in home in the second foreign country for
transportation between the United the rest of 2023.
• Form I-140, Immigrant Petition for Alien States and a foreign country or a territory 4. You had a closer connection to
Worker, on your behalf. of the United States unless you each foreign country than to the United
• Form ETA-750, Application for Alien otherwise engaged in trade or business States for the period during which you
Employment Certification, on your on such a day. maintained a tax home in that foreign
behalf. 4. Days you were unable to leave the country.
• Form DS-230, Application for United States because of a medical 5. You are subject to tax as a resident
Immigrant Visa and Alien Registration. condition or medical problem that arose under the tax laws of either foreign
while you were in the United States.
Note: These forms are available at country for all of 2023 or subject to tax
www.uscis.gov/forms/all-forms. 5. Days you are in the United States as a resident in both foreign countries for
under a NATO visa as a member of a the period during which you maintained
Even if you are not eligible for the force or civilian component to NATO. a tax home in each foreign country.
closer connection exception, you may However, this exception does not apply Tax Home
qualify for nonresident status by reason to an immediate family member who is
of a treaty. See the instructions for line 6 present in the United States under a Your tax home is the general area of
for more details. NATO visa. A dependent family member your main place of business,
Who Must File must count every day of presence for employment, or post of duty, regardless
purposes of the substantial presence of where you maintain your family home.
If you are an alien individual and you test. Your tax home is the place where you
permanently or indefinitely work as an
meet the closer connection exception to 6. Days you were an exempt employee or a self-employed individual.
the substantial presence test, you must individual. If you do not have a regular or main
place of business because of the nature
of your work, then your tax home is the

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Form 8840 (2023) Page 4

place where you regularly live. If you Specific Instructions Line 29
have neither a regular or main place of
For stocks and bonds, indicate the
business nor a place where you regularly Part I country of origin of the stock company
live, you are considered an itinerant and
or debtor. For example, if you own
your tax home is wherever you work. For Line 1 shares of a U.S. publicly traded
determining whether you have a closer
connection to a foreign country, your tax If you had a visa on the last day of the corporation, the investment is
home must also be in existence for the tax year, enter your visa type and the considered located in the United States,
entire year, and must be located in the date you entered the United States. If even though the shares of stock are
foreign country (or countries) in which you do not have a visa, enter your U.S. stored in a safe deposit box in a foreign
you are claiming to have a closer immigration status on the last day of the country.
connection. tax year and the date you entered the
United States. For example, if you Paperwork Reduction Act Notice. We
Establishing a Closer Connection entered under the Visa Waiver Program, ask for the information on this form to
enter “VWP,” the name of the Visa carry out the Internal Revenue laws of
You will be considered to have a closer Waiver Program country, and the date the United States. Section 7701(b) and
connection to a foreign country than to you entered the United States. its regulations require that you give us
the United States if you or the IRS the information. We need it to determine
establishes that you have maintained Line 6 if you meet the closer connection
more significant contacts with the exception to the substantial presence
foreign country than with the United If you checked the “Yes” box on line 6,
States. do not file Form 8840. You are not test.
eligible for the closer connection You are not required to provide the
Your answers to the questions in Part exception. However, you may qualify for information requested on a form that is
IV will help establish the jurisdiction to nonresident status by reason of a treaty. subject to the Paperwork Reduction Act
which you have a closer connection. See Pub. 519 for details. If so, file Form unless the form displays a valid OMB
8833 with your Form 1040-NR.
When and Where To File control number. Books or records
relating to a form or its instructions must
If you are filing a 2023 Form 1040-NR, Parts II and III be retained as long as their contents
attach Form 8840 to it. Mail your tax If you had a tax home in the United may become material in the
return by the due date (including States at any time during the year, do administration of any Internal Revenue
extensions) to the address shown in your not file Form 8840. You are not eligible law. Generally, tax returns and return
tax return instructions. for the closer connection exception. information are confidential, as required
If you do not have to file a 2023 tax Otherwise, complete Part II or Part III by section 6103.
return, mail Form 8840 to the (but not both) depending on the number The average time and expenses
Department of the Treasury, Internal of countries to which you are claiming a required to complete and file this form
Revenue Service Center, Austin, TX closer connection. If you are claiming a will vary depending on individual
73301-0215 by the due date (including closer connection to one country, circumstances. For the estimated
extensions) for filing Form 1040-NR. complete Part II. If you are claiming a averages, see the instructions for your
closer connection to two countries, income tax return.
Penalty for Not Filing Form complete Part III. After completing Part II
or Part III, complete Part IV. If you have suggestions for making
8840 this form simpler, we would be happy to
If you do not timely file Form 8840, you Part IV hear from you. See the instructions for
will not be eligible to claim the closer your income tax return.
connection exception and may be Line 14
treated as a U.S. resident. A “permanent home” is a dwelling unit
You will not be penalized if you can (whether owned or rented, and whether
show by clear and convincing evidence a house, an apartment, or a furnished
that you took reasonable actions to room) that is available at all times,
become aware of the filing requirements continuously and not solely for short
and significant steps to comply with stays.
those requirements.

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