Form 8840 (2018)
Page 3
Section references are to the U.S.
Internal Revenue Code, unless otherwise
specified.
Future Developments
For the latest information about
developments related to Form 8840 and
its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8840.
General Instructions
Purpose of Form
Use Form 8840 to claim the closer
connection to a foreign country(ies)
exception to the substantial presence
test. The exception is described later
and in Regulations section
301.7701(b)-2.
Note: You are not eligible for the closer
connection exception if any of the
following apply.
• You were present in the United States
183 days or more in calendar year 2018.
• 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.
Steps to change your status to that of
a permanent resident include, but are
not limited to, the filing of the following
forms.
• Form I-508, Waiver of Rights,
Privileges, Exemptions and Immunities.
• Form I-485, Application to Register
Permanent Residence or Adjust Status.
• Form I-130, Petition for Alien Relative,
on your behalf.
• Form I-140, Immigrant Petition for Alien
Worker, on your behalf.
• Form ETA-750, Application for Alien
Employment Certification, on your
behalf.
• Form DS-230, Application for
Immigrant Visa and Alien Registration.
Even if you are not eligible for the
closer connection exception, you may
qualify for nonresident status by reason
of a treaty. See the instructions for line 6
for more details.
Who Must File
If you are an alien individual and you
meet the closer connection exception to
the substantial presence test, you must
file Form 8840 with the IRS to establish
your claim that you are a nonresident of
the United States by reason of that
exception. Each alien individual must file
a separate Form 8840 to claim the closer
connection exception.
For more details on the substantial
presence test and the closer connection
exception, see Pub. 519.
Note: You can download forms and
publications at IRS.gov.
Substantial Presence Test
You are considered a U.S. resident if you
meet the substantial presence test for
2018. You meet this test if you were
physically present in the United States
for at least:
• 31 days during 2018; and
• 183 days during the period 2018, 2017,
and 2016, counting all the days of
physical presence in 2018 but only 1/3
the number of days of presence in 2017
and only 1/6 the number of days in 2016.
Days of presence in the United States.
Generally, you are treated as being
present in the United States on any day
that you are physically present in the
country at any time during the day.
However, you do not count the
following days of presence in the United
States for purposes of the substantial
presence test.
1. Days you regularly commuted to
work in the United States from a
residence in Canada or Mexico.
2. Days you were in the United States
for less than 24 hours when you were
traveling between two places outside the
United States.
3. Days you were temporarily in the
United States as a regular crew member
of a foreign vessel engaged in
transportation between the United
States and a foreign country or a
possession of the United States unless
you otherwise engaged in trade or
business on such a day.
4. Days you were unable to leave the
United States because of a medical
condition or medical problem that arose
while you were in the United States.
5. Days you were an exempt
individual.
In general, an exempt individual is a
(a) foreign government-related individual,
(b) teacher or trainee, (c) student, or
(d) professional athlete competing in a
charitable sports event. For more details,
see Pub. 519.
Note: If you qualify to exclude days of
presence in the United States because
you were an exempt individual (other
than a foreign government-related
individual) or because of a medical
condition or medical problem (see item 4
above), you must file Form 8843.
Closer Connection Exception
Even though you would otherwise meet
the substantial presence test, you will
not be treated as a U.S. resident for
2018 if:
• You were present in the United States
for fewer than 183 days during 2018;
• You establish that during 2018, you
had a tax home in a foreign country; and
• You establish that during 2018, 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.
Closer Connection to Two Foreign
Countries
You can demonstrate that you have a
closer connection to two foreign
countries (but not more than two) if all
five of the following apply.
1. You maintained a tax home as of
January 1, 2018, in one foreign country.
2. You changed your tax home during
2018 to a second foreign country.
3. You continued to maintain your tax
home in the second foreign country for
the rest of 2018.
4. You had a closer connection to
each foreign country than to the United
States for the period during which you
maintained a tax home in that foreign
country.
5. You are subject to tax as a resident
under the tax laws of either foreign
country for all of 2018 or subject to tax
as a resident in both foreign countries for
the period during which you maintained
a tax home in each foreign country.
Tax Home
Your tax home is the general area of
your main place of business,
employment, or post of duty, regardless
of where you maintain your family home.
Your tax home is the place where you
permanently or indefinitely work as an
employee or a self-employed individual.
If you do not have a regular or main
place of business because of the nature
of your work, then your tax home is the
place where you regularly live. If you
have neither a regular or main place of
business nor a place where you regularly
live, you are considered an itinerant and
