Professional Documents
Culture Documents
US Internal Revenue Service: f8840 - 2004
US Internal Revenue Service: f8840 - 2004
8840
OMB No. 1545-1410
Closer Connection Exception Statement for Aliens
Form
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:
2004 2003 2002 .
6 During 2004, 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
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 2004 or (b) both 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 2004 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
14 Where was your regular or principal permanent home located during 2004 (see instructions)?
15 If you had more than one permanent home available to you at all times during 2004, list the location of each and
explain 䊳
16 Where was your family located?
17 Where was your automobile(s) located?
18 Where was your automobile(s) registered?
20 List social, cultural, religious, and political organizations you currently participate in and the location of each:
a Location
b Location
c Location
d Location
e Location
21 Where was the bank(s) with which you conducted your routine personal banking activities located?
a c
b d
22 Did you conduct business activities in a location other than your tax home? Yes No
If “Yes,” where?
23a Where was your driver’s license issued?
b If you hold a second driver’s license, where was it issued?
28 From what country/countries did you derive the majority of your 2004 income?
31 List any charitable organizations to which you made contributions and their locations:
a Location
b Location
c Location
d Location
32 Did you qualify for any type of government-sponsored “national” health plan? Yes No
If “Yes,” in what country?
If “No,” please explain 䊳
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 32, 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
only if you belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any
are filing knowledge.
this form by
itself and
not with
your U.S.
tax return 䊳 Your signature 䊳 Date
General Instructions 3. Days you were temporarily in the 4. You had a closer connection to
United States as a regular crew member each foreign country than to the United
Section references are to the U.S. of a foreign vessel engaged in States for the period during which you
Internal Revenue Code. transportation between the United States maintained a tax home in that foreign
and a foreign country or a possession of country.
Purpose of Form the United States unless you otherwise
5. You are subject to tax as a resident
engaged in trade or business on such a
Use Form 8840 to claim the closer under the tax laws of either foreign
day.
connection to a foreign country(ies) country for all of 2004 or subject to tax
exception to the substantial presence 4. Days you were unable to leave the as a resident in both foreign countries for
test. The exception is described in United States because of a medical the period during which you maintained
Regulations section 301.7701(b)-2. condition or medical problem that a tax home in each foreign country.
developed while you were in the United
Note: You are not eligible for the closer Tax Home
connection exception if (a) you were States.
Your tax home is your main place of
present in the United States 183 days or 5. Days you were an exempt business, employment, or post of duty
more in calendar year 2004 or (b) you individual. regardless of where you maintain your
are a lawful permanent resident of the family home. If you do not have a regular
In general, an exempt individual is a
United States (that is, you are a green or main place of business because of the
(a) foreign government-related individual,
card holder). nature of your work, then your tax home
(b) teacher or trainee, (c) student, or (d)
Who Must File professional athlete competing in a is the place where you regularly live. If
charitable sports event. For more details, you do not fit either of these categories,
If you are an alien individual and you see Pub. 519. you are considered an itinerant and your
meet the closer connection exception to tax home is wherever you work.
the substantial presence test, you must Note: If you qualify to exclude days of
file Form 8840 with the IRS to establish presence in the United States because Establishing a Closer Connection
your claim that you are a nonresident of you were an exempt individual (other You will be considered to have a closer
the United States by reason of that than a foreign government-related connection to a foreign country than to
exception. individual) or because of a medical the United States if you or the IRS
condition or medical problem (see item 4 establishes that you have maintained
For more details on the substantial
above), you must file Form 8843, more significant contacts with the foreign
presence test and the closer connection
Statement for Exempt Individuals and country than with the United States.
exception, see Pub. 519, U.S. Tax Guide
Individuals With a Medical Condition.
for Aliens. When and Where To File
Note: You can download forms and Closer Connection Exception
If you are filing a 2004 Form 1040NR or
publications from the IRS website at Even though you would otherwise meet Form 1040NR-EZ, attach Form 8840 to
www.irs.gov. the substantial presence test, you will it. Mail your tax return by the due date
not be treated as a U.S. resident for (including extensions) to the address
Substantial Presence Test 2004 if: shown in your tax return instructions.
You are considered a U.S. resident if ● You were present in the United States
you meet the substantial presence test If you do not have to file a 2004 tax
for fewer than 183 days during 2004, return, mail Form 8840 to the Internal
for 2004. You meet this test if you were
physically present in the United States ● You establish that during 2004, you Revenue Service Center, Philadelphia,
for at least: had a tax home in a foreign country, and PA 19255 by the due date (including
extensions) for filing Form 1040NR or
● 31 days during 2004 and ● You establish that during 2004, you
Form 1040NR-EZ.
had a closer connection to one foreign
● 183 days during the period 2004, country in which you had a tax home Penalty for Not Filing Form
2003, and 2002, counting all the days of than to the United States, unless you
physical presence in 2004 but only 1/3 had a closer connection to two foreign
8840
the number of days of presence in 2003 countries. If you do not timely file Form 8840, you
and only 1/6 the number of days in 2002.
Closer Connection to Two Foreign will not be eligible to claim the closer
Days of presence in the United States. connection exception and may be
Generally, you are treated as being Countries
treated as a U.S. resident.
present in the United States on any day You may demonstrate that you have a You will not be penalized if you can
that you are physically present in the closer connection to two foreign show by clear and convincing evidence
country at any time during the day. countries (but not more than two) if all that you took reasonable actions to
However, you do not count the following five of the following apply. become aware of the filing requirements
days of presence in the United States for
1. You maintained a tax home as of and significant steps to comply with
purposes of the substantial presence test.
January 1, 2004, in one foreign country. those requirements.
1. Days you regularly commuted to
work in the United States from a 2. You changed your tax home during
residence in Canada or Mexico. 2004 to a second foreign country.
2. Days you were in the United States 3. You continued to maintain your tax
for less than 24 hours when you were home in the second foreign country for
traveling between two places outside the the rest of 2004.
United States.
4
I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8840, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 432mm (17") x 279mm (11"); Fold to 216mm (8 1⁄2 ") x 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT