Fill Out Form 8840 in 2026
Claim the closer connection exception to the substantial presence test, document your ties abroad, and download a completed statement for your tax records.
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How to fill out an 8840 Form
Follow the steps below and finish with confidence.
Open the form
Access the pre-loaded Form 8840 in our editor, ready for your visa and passport details.
Fill in your details
Complete every required field, including citizenship, passport, and days present.
Download as PDF
Save your completed Form 8840 as a PDF, ready to print or keep for your records.
What is a Form 8840?
Form 8840, the Closer Connection Exception Statement for Aliens, lets a foreign national who technically meets the substantial presence test still count as a nonresident alien for tax purposes. Filing it shows the IRS that you keep stronger ties to another country, even without a green card, so your worldwide income stays out of U.S. taxation. Missing the deadline can cost you this exception unless you can show reasonable steps toward timely filing.
Key Takeaways
- Form 8840 claims a closer connection exception
- Nonresident aliens use it to skip U.S. tax residency
- Requires proof of stronger ties abroad each year
What is a Form 8840 used for?
Form 8840 lets an alien who meets the Substantial Presence Test still claim nonresident status for tax purposes. You use it to:
- Claim the Closer Connection Exception to the Substantial Presence Test
- Tell the IRS you're a nonresident under this exception
- Show ties, like tax home, family, and belongings, that link you closer to a foreign country than to the U.S.
- Attach it to your federal tax return, or file it alone if you don't need to file a return
What information is required on a 8840 Form?
Name, U.S. taxpayer identification number, and addresses
Enter your name, U.S. taxpayer identification number, and your foreign and U.S. addresses.
Line 1 – Type of U.S. visa and date of entry
State your visa type or immigration status on the last day of the tax year and your entry date.
Line 2 – Country(ies) of citizenship
List the country or countries where you held citizenship during the tax year.
Line 3 – Country(ies) that issued a passport
Name the country or countries that issued you a passport.
Line 4 – Passport number(s)
Write down the passport number or numbers that match the countries listed above.
Line 5 – Days present in the U.S.
Report the days you were physically present in the U.S. for the current and prior two years.
Line 6 – Application for lawful permanent resident status
Answer whether you sought or held pending status as a lawful permanent resident during the year.
Part II or Part III – Tax home and closer-connection country/countries
Identify your tax home and the foreign country with closer ties, plus supporting contacts in Part IV.
When is a 8840 Form due?
Form 8840 is due on the same date as Form 1040-NR—usually June 15, or Oct. 15/Dec. 15 with an extension. If you don't need to file a 1040-NR, mail Form 8840 alone by June 15 of the following year. Standalone filers get no extension option, so mark that date on your calendar.
Deadline to file Form 8840, with or without 1040-NR
Fill out your Form 8840
Open Form 8840 here, fill in each field, and download your completed closer connection statement, ready for your records.
When is a Form 8840 not required?
If you don't meet the Substantial Presence Test, you skip the closer connection exception entirely, since the IRS never treats you as a U.S. resident that year. Taking steps toward a green card also removes the option, since that action cancels the exception outright. Treaty-based residency claims call for Form 8833 instead, while medical conditions or exempt status belong on Form 8843, not this one.
What does a 8840 form look like
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