Form 8840, Closer Connection Exception Statement for Aliens, is the form you file to stay a US nonresident for tax even though your days in the US meet the substantial presence test. You qualify if you were in the US fewer than 183 days in the year, kept a tax home in a foreign country all year, and had a closer connection to that country than to the US. If you don't file it on time, you may be treated as a US resident.
It's the form Canadian snowbirds and other long-stay visitors use every year. Everything below comes from the 2025 Form 8840 and its instructions, as of October 2026.
The substantial presence test in one line
You're a US resident for 2025 if you were physically in the US for at least 31 days in 2025 and 183 days over 2025, 2024 and 2023, counting all of 2025, a third of the days in 2024 and a sixth of the days in 2023.
Example: someone who spends 120 days in the US in each of 2023, 2024 and 2025.
| Year | Days in the US | Counted as |
|---|---|---|
| 2025 | 120 | 120 |
| 2024 | 120 | 40 (one third) |
| 2023 | 120 | 20 (one sixth) |
| Total | 180, so the test isn't met |
That's why someone spending about 4 months a year in the US can sit just under the line, and why an extra few weeks tips them over. Once you meet the test, Form 8840 is how you claim the exception.
Days you don't count
- Days you regularly commuted to work in the US from a home in Canada or Mexico.
- Days in the US for less than 24 hours while traveling between two places outside the US.
- Days you couldn't leave because of a medical condition that arose while you were in the US.
- Days as an exempt individual, such as a teacher, trainee or student, which needs Form 8843 instead.
- Days as a crew member of a foreign vessel, or under a NATO visa, with conditions.
Who can't use the closer connection exception
This is the trap: you're not eligible at all if you were in the US 183 days or more in 2025, if you're a green card holder, or if you've applied for a green card or have an application to change to permanent resident status pending. Even a pending application closes the door.
If you can't use Form 8840, you may still be a nonresident under a tax treaty, which is disclosed on Form 8833 with Form 1040-NR.
What the form asks
Beyond your visa and days, Part IV asks about the ties that show where your life is centered:
- Where your permanent home is, and where your family lives.
- Where your car is kept and registered, and where your personal belongings and furniture are.
- Where you do your routine banking, where your investments are and where your driver's license was issued.
- Where you're registered to vote and which country you list as your residence on official documents.
- Whether you've completed a Form W-8BEN or a Form W-9, and whether you had any US-source income.
- Whether you qualified for a foreign national health plan.
Those answers matter. Having filed a W-8BEN as a foreign person supports a closer connection; having signed a W-9 as a US person points the other way.
Closer to two countries
If you moved your tax home from one foreign country to another during the year, you can still claim a closer connection to both, but not to more than two. All five conditions must apply: a tax home in one foreign country on January 1, 2025; a move to a second foreign country during 2025; keeping that second tax home for the rest of the year; a closer connection to each country than to the US while you lived there; and being taxed as a resident by one country for all of 2025 or by both for their part of the year. Part III of the form asks for these details and for verification that you filed returns there.
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Your tax home
Your tax home is the general area of your main place of business or employment, not necessarily where your family lives. If you don't have one, it's where you regularly live. For this exception, it must exist for the whole year and be in the country you're claiming the closer connection to.
When and where to file
- If you're filing a 2025 Form 1040-NR, attach Form 8840 to it.
- If you don't need to file a return, mail Form 8840 on its own to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for Form 1040-NR including extensions, and sign it.
- Each person files their own Form 8840; spouses don't share one.
Miss it, and you lose the exception and may be treated as a US resident, unless you can show by clear and convincing evidence that you took reasonable steps to learn about the requirement and significant steps to comply.
The verdict
If you spend part of every year in the US, count your days with the weighted formula each January, not just this year's total. If you're over the line but under 183 days this year, file Form 8840 every year, on time, even when you have no US return to file. And don't apply for a green card while relying on it.
Frequently asked questions
What is Form 8840?
It's the Closer Connection Exception Statement for Aliens, used to claim the closer connection exception to the substantial presence test.
Who qualifies for the closer connection exception?
Someone present in the US fewer than 183 days in the year who had a tax home in a foreign country and a closer connection to that country than to the US.
Can a green card holder file Form 8840?
No. Lawful permanent residents, and people who have applied for a green card or have an application pending, aren't eligible.
Where do I mail Form 8840 if I don't file a US return?
Mail it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the Form 1040-NR due date including extensions.
What happens if I don't file Form 8840 on time?
You won't be eligible for the closer connection exception and may be treated as a US resident, unless you show reasonable and significant steps to comply.
