Form 8840: Closer Connection Exception Statement

Form 8840 is the statement an individual files to claim the closer connection exception to the substantial presence test. The exception lets some people who meet the day count for the test show that they had a closer connection to a foreign country than to the United States. The form is for individuals, and each individual files a separate form.

This post is general information from the 2026 Form 8840 and the general instructions printed in the same PDF. The form is for the 2026 tax year. This post does not tell you what to do in your case.

Who cannot use it

The instructions list cases where the exception is not available. You are not eligible if any of these apply:

You were present in the United States for 183 days or more in calendar year 2026.
You are a lawful permanent resident of the United States, which means you hold a green card.
You applied for a green card, took affirmative steps to apply, or have an application pending to change your status to lawful permanent resident.

Line 6 of the form asks about the green card question. The form says that if you check "Yes" on line 6, you do not file Form 8840. You may still qualify for nonresident status under a treaty. In that case, the form says to file Form 8833 with your Form 1040-NR.

The substantial presence test in brief

The substantial presence test counts your days of physical presence in the United States over three years. The form's instructions say that days in 2026 count in full, days in 2025 count as one-third, and days in 2024 count as one-sixth. The instructions also list days that do not count, such as days you commuted to work from Canada or Mexico, and days you were in the United States for less than 24 hours while traveling between two places outside the country.

What the form asks

Part I asks for your name, identifying numbers, your U.S. visa type and entry date, and the number of days you were in the United States in 2026, 2025, and 2024.
Part II applies if you had a tax home in one foreign country and a closer connection to that country during 2026.
Part III applies if you changed your tax home during 2026 and had closer connections to two foreign countries.
Part IV asks about significant contacts with each foreign country, including your permanent home, your family, your car and its registration, your bank, your driver's license, your voter registration, the documents you keep, and your investments.

Exempt days and Form 8843

The form says that if you exclude days because you were an exempt individual, or because of a medical condition that arose while you were in the United States, you must also file Form 8843. Some exempt individuals include students, teachers, trainees, and certain professional athletes. The instructions explain each group.

Signing and filing

The signature box on the form says to sign only if you are filing the form by itself and not with your U.S. tax return. If you file the form with a return, the return's due date, including extensions, applies. Read the instructions for the mailing address, since it depends on how you file.

Before you file

Count your days in each of the three years from your travel records.
Confirm that you are not a green card holder and have no pending green card application.
Gather the proof for each contact listed in Part IV.
If you claim days as exempt, check whether you also need Form 8843.

For the residency test that this statement relates to, read The Substantial Presence Test: Basic Residency Rules. For the exempt-individual form, read Form 8843 for Students and Exempt Visa Holders.

Sources: Sources: IRS, Form 8840, Closer Connection Exception Statement for Aliens (2026) (https://www.irs.gov/pub/irs-pdf/f8840.pdf), including the general instructions printed in the same PDF This is general information, not advice about your specific return.

More guides on: IRS notices, penalties and amended returns

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