2023 Form 8840 - Closer Connection Exception Statement For Aliens

The Form 8840, "Closer Connection Exception Statement for Aliens," is used by individuals who are considered non-resident aliens for tax purposes in the United States. This form is used to establish that the individual has a closer connection to a foreign country than to the United States and, as a result, should be considered a nonresident for tax purposes.

The Closer Connection Exception Statement is an important form for non-resident aliens to demonstrate their ties to a foreign country and potentially avoid being treated as a U.S. resident for tax purposes, which can have significant tax implications.

For the current tax year version of Form 8840, please go here.