What is Form 8840? If you satisfy the Substantial Presence Test (weighted 183-day total over 3 years) but spend less than 183 days in the U.S. in the current year, Form 8840 allows you to declare that your personal and economic ties are closer to your home country (e.g. Canada or the UK), exempting you from U.S. income tax.
Form 8840 Closer Connection Evaluator
Check if you qualify for the Closer Connection Exception under IRS regulations:
Ties the IRS Evaluates on Form 8840
Filing Form 8840 is not just a checkbox; you must list specific factual indicators proving your home country is your primary center of interest. The IRS evaluates the following factors:
| Tie Indicator | Examples of Evidence |
|---|---|
| Primary Residence | Ownership or long-term lease of a house/apartment in Canada, UK, etc. |
| Family & Social | Where your spouse, children, pets, and main personal belongings reside. |
| Financial Accounts | Active checking accounts, investment portfolios, and credit cards in your home country. |
| Legal & Civic | Your driver's license, vehicle registration, voter card, and health coverage jurisdiction. |
Form 8840 Deadlines & STANDALONE Mailing Address
Form 8840 must be filed annually:
- With a Tax Return: If you file Form 1040-NR, attach Form 8840 to the back of it and submit by **April 15** (or June 15 for nonresidents without wage withholding).
- Standalone Filer Address: If you do not need to file a U.S. tax return, mail the signed standalone form by **June 15** directly to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Internal Revenue Service Center
Austin, TX 73301-0215
Late Filing Risk: If you fail to file Form 8840 by the deadline, you lose the right to claim the Closer Connection Exception and will be taxed as a U.S. resident alien on your worldwide income, unless you can prove by "clear and convincing evidence" that you acted in good faith.