Form 8840 Closer Connection Exception Statement for Aliens is used to claim the closer connection to a foreign country exception to the substantial presence test. Note. You must have selected to file Form 1040-NR in order to access Form 8840.

Even though you would otherwise meet the substantial presence test, you will not be treated as a U.S. Resident for 2024 if:

• You were present in the United States for fewer than 183 days during 2024,
• You establish that during 2024, you had a tax home in a foreign country, and
• You establish that during 2024, you had a closer connection to one foreign country in which you had a tax home than to the United States, unless you had a closer connection to two foreign countries.

You are not eligible for the closer connection exception if any of the following apply:

• You were present in the United States 183 or more in calendar year 2024.
• You are a lawful permanent resident of the United States (that is, you are a green card holder).
• You have applied for, or taken other affirmative steps to apply for, a green card; or have an application pending to change your status to that of a lawful permanent resident of the United States.

For more information on the substantial presence test, go to IRS Publication 519, U.S. Tax Guide for Aliens.

To enter your information for the closer connection exception:

1. From within your TaxAct return, click the Tools dropdown, then click Forms Assistant.
2. Click + next to the FEDERAL Forms folder (if it is not already expanded), then click + next to the Forms and Schedules folder (if it is not already expanded).
3. Scroll down and click Form 8840 - Closer Connection Exception Statement for Aliens, then click + Add.

1. From within your TaxAct return, click Forms in the options bar.
2. Click Federal from the dropdown in Forms Explorer, then click the Forms and Schedules dropdown (if it is not already expanded).
3. Scroll down and click Form 8840, and it will appear in Forms View.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.