Fill Out Form 8840 Online in 2026

Form 8840, Closer Connection Exception Statement for Aliens, is an IRS tax form for certain foreign individuals who meet the substantial presence test. It lets you claim that you should still be treated as a nonresident alien because you have a closer connection to another country. In general, you must have spent fewer than 183 days in the United States during the current year, kept a tax home abroad, and maintained stronger personal and financial ties there.

The IRS Form 8840 closer connection exception may prevent you from being taxed as a U.S. resident on worldwide income. The form asks about your home, family, belongings, finances, and other ties. You must file it on time to claim the exception. If you file late, you generally cannot claim it unless clear and convincing evidence shows that you took reasonable steps to follow the filing rules.

You file it when your days in the United States make you meet the substantial presence test, but you claim a closer connection to a foreign country and want to remain a nonresident for federal tax purposes. The IRS Form 8840 closer connection exception requires you to show that your tax home and stronger personal, social, and economic ties were outside the United States.

Canadian snowbirds and some cross-border commuters often face this issue after spending significant time in the country. If you qualify, filing can keep you from being taxed as a U.S. resident, which may otherwise require worldwide income and foreign asset reporting.

The Internal Revenue Service, an agency of the U.S. Department of the Treasury, issues Form 8840. You can find a blank Form 8840 pre-loaded in PDFLeader, so you do not need to download a template from another source.

Our browser-based platform lets you fill out the form and download the completed PDF for future use. PDFLeader helps you prepare and download Form 8840, but it does not file or submit the form to the IRS.

If you must file a U.S. income tax return, attach Form 8840 to that return. Send both to the IRS tax-return processing office listed in the return’s instructions.

If you do not need to file a tax return, mail IRS Form 8840 on its own to the designated IRS service center in Austin, Texas. A separate Form 8840 cannot be e-filed through an online portal. Use regular mail. Courier or registered mail is not recommended because no one may be available to sign for the delivery.

Nonresident alien individuals who meet the IRS substantial presence test must complete Form 8840 if they claim the closer connection exception. Each qualifying person must complete a separate form, including spouses filing a joint tax return. Students who do not qualify for this exception may need to file Form 8843 instead.

After completion, you attach Form 8840 to your U.S. federal income tax return. If you are not required to file a return, send the form to the IRS service center by the due date for that return. The IRS then reviews your information to decide if you meet the closer connection exception and qualify for nonresident tax status.

Checking the latest IRS updates and Form 8840 instructions before signing is recommended, since requirements can change. Fill in the blank form on PDFLeader, then download the filled form from our platform. Print it and add your handwritten signature in wet ink. PDFLeader does not submit or file the form for you.

Before completing Form 8840, gather your first name and initial, last name, U.S. taxpayer identification number, if any, address in country of residence, and U.S. address if filing separately from a tax return. Have your U.S. visa type and entry date, country(ies) of citizenship, and details of any steps or pending application for lawful permanent resident status.

For a one-country claim, identify the foreign country to which you had a closer connection. For a two-country claim, gather the locations and dates of each tax home, details of your closer connection to each country, your foreign tax residency, and information about 2025 foreign tax returns. If you answer “No” to Part III, line 11, attach an explanation.

For Part IV, gather details on family, personal belongings, and the organizations you participate in, including each location. Keep records that support all statements because the declaration covers Form 8840 and its attachments.

Form 8840 is due June 15 of the year after the relevant tax year if you do not have to file a U.S. federal income tax return. If June 15 falls on a weekend or legal holiday, file by the next business day. You cannot get an extension for Form 8840 when filing it on its own.

If you must file Form 1040-NR, attach IRS Form 8840 to that return. File both by April 15 if you received wages subject to U.S. income tax withholding, or by the return’s valid extended deadline if you obtained an extension.

You do not need to file Form 8840 if you do not meet the substantial presence test. This applies if you were in the United States for fewer than 31 days during the current year or your weighted three-year total is under 183 days.

You cannot claim the closer connection exception if you spent 183 or more days in the United States during the year, held a green card, or took steps to become a permanent resident. If you checked “Yes” on line 6 and claim nonresident status under a tax treaty, file Form 8833 instead. Students who meet the IRS rules may claim the separate closer connection exception for students on Form 8840.