IRS Form 8840

READY TO FILE

INTERNAL REVENUE SERVICE

Form 8840

Closer Connection Exception Statement for Aliens

OMB No. 1545-1350

2024

Part I — Substantial Presence Test

Line 1a — Current year days

136

Line 1b — Prior year (1/3)

29.3

Line 2 — 2 yrs ago (1/6)

12.8

Line 3 — Total

178.1

Part II — Closer Connection

Line 4 — Country of closer connection

Portugal

Line 5 — Tax home location

Lisbon, Portugal

Pre-populated from your travel log

Auto-generated by Geofiled

Filing details

Document IRS Form 8840

Tax year 2024

Jurisdiction United States

Generated 14 Jun 2024

Pages 2

Trigger event

WARNING — 183-day threshold

136 of 183 US days used. Closer Connection filing required if you reach 183.