Form 8840 - Closer Connection Exception Statement For Aliens

Form 8840, Closer Connection Exception Statement for Aliens, is used for individual tax returns to claim the closer connection to a foreign country exception to the substantial presence test. This form is used by foreign nationals who meet the substantial presence test but maintain a closer connection to a foreign country, and it allows them to avoid being treated as a U.S. resident for tax purposes. The form must be filed with the Form 1040-NR by the due date, including extensions. Failure to timely file Form 8840 may result in penalties.