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Article #: 19045
Screen 8840
Use screen 8840 to complete Form 8840, Closer Connection Exception Statement for Aliens. This form is used by taxpayers to claim the closer connection exception to the substantial presence test. Generally, this is used when the taxpayer would otherwise be treated as a U.S. resident under that test but maintains a closer connection to a foreign country and meets the other IRS requirements for the exception.
Each taxpayer who claims the closer connection exception must file a separate Form 8840.
On screen 8840, Parts I, II, and III are on the first tab. Click the Part IV tab at the top of the screen to complete Part IV.
For the substantial presence test, closer connection rules, and eligibility, see Publication 519.
Screen 8843
Use screen 8843 to complete Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition (from the Foreign tab of the Data Entry Menu).
The taxpayer must file Form 8843 when required by the IRS, including to support exclusion of days of presence in the United States for the substantial presence test. The taxpayer may use Form 8843 if either of the following applies:
- The taxpayer is an exempt individual (for example, certain teachers, trainees, or students). See the Form 8843 Instructions and Publication 519 for qualifying categories and parts of the form.
- The taxpayer was unable to leave the United States because of a medical condition or medical problem (see Part V of Form 8843).
On screen 8843, use the tabs at the top of the screen to move between Part I; Parts II and III; and Parts IV and V.
For more information about who must file Form 8843, which parts to complete, and how exempt status affects the substantial presence test, see the Form 8843 Instructions and Publication 519.