Enter the number of days you were present in the United States during:
2007
2006
2005
.
Form
8840
Department of the Treasury
Internal Revenue Service
Closer Connection Exception Statement for Aliens
For the year January 1—December 31, 2007, or other tax year
beginning
, 2007, and ending
, 20
.
OMB No. 1545-0074
Your first name and initial
Fill in your
addresses only if
you are filing this
form by itself and
not with your U.S.
tax return
Your U.S. taxpayer identification number, if any
General Information
1
2
3
4
5
6
7
8
Type of U.S. visa (for example, F, J, M, etc.) and date you entered the United States ©
Of what country or countries were you a citizen during the tax year?
What country or countries issued you a passport?
Enter your passport number(s) ©
During 2007, did you apply for, or take other affirmative steps to apply for, lawful permanent resident
status in the United States or have an application pending to change your status to that of a lawful
permanent resident of the United States (see instructions)?
Closer Connection to One Foreign Country
9
10
11
12
Where was your tax home during 2007?
Enter the name of the foreign country to which you had a closer connection than to the United States during 2007
©
Have you filed or will you file tax returns for 2007 in the countries listed on lines 9 and 10?
If “Yes” to either line 12 or line 13, attach verification.
No
Yes
No
Yes
13
Cat. No. 15829P
Form 8840 (2007)
Part III
Part I
Part II
Closer Connection to Two Foreign Countries
No
Yes
Next, complete Part IV on the back.
After changing your tax home from its location on January 1, 2007, where was your tax home for the remainder of 2007?
Where was your tax home on January 1, 2007?
Did you have a closer connection to each foreign country listed on lines 9 and 10 than to the United
States for the period during which you maintained a tax home in that foreign country?
If “No,” attach an explanation.
Were you subject