Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) 2025 RETURNS

Take your VITA/TCE training online at apps.irs.gov/app/vita/ . Link to the Practice Lab to gain experience using tax software and take the certification test online, with immediate scoring and feedback.

Publication 5087 (Rev. 10-2025) Catalog Number 62922T Department of the Treasury Internal Revenue Service www.irs.gov

How to Get Technical Updates?

Updates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training Supplement. The most recent version can be downloaded at: www.irs.gov/pub/irs-pdf/p4491x.pdf

Volunteer Standards of Conduct

Volunteer Income Tax Assistance / Tax Counseling for the Elderly (VITA/TCE) Programs

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their tax responsibilities by providing free tax return preparation. To establish the greatest degree of public trust, volunteers are required to maintain the highest standards of ethical conduct and provide quality service.

Annually all VITA/TCE volunteers must pass the Volunteer Standards of Conduct (VSC) certification test and agree that they will adhere to the VSC by signing and dating Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs,, prior to volunteering at a VITA/TCE site. In addition, return preparers, quality reviewers, coordinators, and tax law instructors must certify in Intake/Interview and Quality Review. Volunteers who answer tax law questions, instruct tax law classes, prepare or correct tax returns, or conduct quality reviews of completed returns must also certify in tax law prior to signing the form. Form 13615 is not valid until the sponsoring partner’s approving official (coordinator, instructor, administrator, etc.) or IRS contact confirms the volunteer’s identity, name and address, and signs and dates the form. Volunteers’ names and addresses in Link & Learn taxes must match their government issued photo identification. Advise volunteers to update their My Account page in Link & Learn Taxes with their valid name and address.

As a volunteer in the VITA/TCE programs, you must adhere to the following Volunteer Standards of Conduct:

VSC# 1 – Follow the Quality Site Requirements (QSR).

VSC# 2 – Do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers.

VSC# 3 – Do not solicit business from taxpayers you assist or use the information you gained about them (taxpayer information) for any direct or indirect personal benefit for yourself or any other specific individual.

VSC# 4 – Do not knowingly prepare false returns.

VSC# 5 – Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE Programs.

VSC# 6 – Treat all taxpayers in a professional, courteous, and respectful manner.

Failure to comply with these standards could result in, but is not limited to, the following:

• Your removal from all VITA/TCE programs

• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely

  • Deactivation of your sponsoring partner’s site VITA/TCE electronic filing ID number (EFIN)

  • Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site

  • Termination of your sponsoring organization’s partnership with the IRS

  • Termination of grant funds from the IRS to your sponsoring partner and

  • Referral of your conduct for potential TIGTA and criminal investigations

TaxSlayer ^® is a copyrighted software program owned by Rhodes Computer Services. All screen shots that appear throughout the official Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) training materials are used with the permission of Rhodes Computer Services.

Confidentiality Statement: All tax information you receive from taxpayers in your volunteer capacity is strictly confidential and should not, under any circumstances, be disclosed to unauthorized individuals.

Table of Contents

Form 1040-NR, U.S. Nonresident Alien Income Tax Return 4 4 Form 843, Claim for Refund and Request for Abatement 9 11 Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 16 17 Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa 18 19 Form 8840, Closer Connection Exception Statement for Aliens 19 20 Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition 23 24 Form 13614-NR, Nonresident Alien Intake and Interview Sheet 26 28

1040_NR Form 1040-NR, U.S. Nonresident Alien Income Tax Return 4

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Form 843, Claim for Refund and Request for Abatement 11

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• A request for net interest rate of zero under Rev. Proc. 2000-26. See Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments , later.

• An abatement or refund of assessed penalties, interest, or additions to tax because you were unable to read and timely respond to a standard print notice from the IRS. See Taxpayers With Visual Impairments and Disabilities , later.

except for the section 4051(d) tire credit and section 6426 fuel credits. For a refund of excise taxes, use Form 8849.

• Use Form 730, Monthly Tax Return for Wagers, to claim a credit or refund of wagering tax. You may also use Schedule 6 (Form 8849).

• A refund of a branded prescription drug fee. See Branded Prescription Drug Fee, later.

• A refund of the annual fee on health insurance providers.

If you received an IRS notice notifying you of a change to

TIP an item on your tax return, or that you owe interest, a

penalty, or addition to tax, follow the instructions on the notice. You may not have to file Form 843.

Other (specify). If your reason for filing Form 843 is not in the above bullet list, check “Other (specify)” under “Other” and enter your reason for filing the form. If you are required to use a tax form other than Form 843 to request your refund or abatement, do not check the “Other (specify)” box but see Do not use Form 843 when you must use a different tax form next.

• Use Form 6118, Claim for Refund of Income Tax Return Preparer and Promoter Penalties, to claim a refund of tax return preparer or promoter penalties you paid but believe were incorrectly charged.

• Use Form 1040-X and attach a corrected Form 8959, Additional Medicare Tax, to correct your liability for Additional Medicare Tax. If your Medicare wages, RRTA compensation, or self-employment income is adjusted, you may need to correct your liability, if any, for Additional Medicare Tax.

TIP

• Use Form 8379, Injured Spouse Allocation, to claim your portion of a joint refund used to offset your spouse's past due obligations.

Do not use Form 843 when you must use a different tax form.

• Use Form 1040-X, Amended U.S. Individual Income Tax Return, to change any amounts reported on Form 1040, 1040-SR, 1040A, 1040EZ, 1040-NR, or 1040-NR-EZ to change amounts previously adjusted by the IRS or to make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3).

• Employers must use the tax form that corresponds to the tax return previously filed to make an adjustment or claim a refund or

an abatement of FICA tax, RRTA tax, or income tax withholding.

• Individuals, estates, and trusts, filing within 1 year after the end of the year in which a claim of right adjustment under section 1341(b)(1), a net operating loss (NOL), a general business credit, or a net section 1256 contracts loss arose, can use Form 1045, Application for Tentative Refund, to apply for a “quick refund” resulting from any overpayment of tax due to the claim of right adjustment or the carryback of the loss or unused credit. Individuals can also get a refund by filing Form 1040-X instead of Form 1045. An estate or a trust can file an amended Form 1041, U.S. Income Tax Return for Estates and Trusts.

• Use Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, for the tax year being amended to amend a previously filed Form 940. See the Instructions for Form 940.

• Use Form 1120-X, Amended U.S. Corporation Income Tax Return, to correct Form 1120 or 1120-A as originally filed, or as later adjusted by an amended return, a claim for refund, or an examination, or to make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3).

For more information, see Treasury Decision 9405 at IRS.gov/irb/2008-32_IRB#TD-9405 .

• Use Form 4136, Credit for Federal Tax Paid on Fuels, to claim a credit against your income tax for certain nontaxable uses (or sales) of fuel during the income tax year. Also, use Form 4136 if you are a producer claiming a credit for alcohol fuel mixtures or biodiesel mixtures. However, you can use Form 8849, Claim for Refund of Excise Taxes, to claim a periodic refund instead of waiting to claim an annual credit on Form 4136.

• Use Form 8849 to claim a refund of excise taxes other than those resulting from adjustments to your reported liabilities. For example, use Form 8849 to claim a refund for an overpayment of excise taxes reported on Form(s) 11-C or 2290. See Pub. 510, Excise Taxes, for the appropriate forms to use to claim excise tax refunds.

• Corporations (other than S corporations) can use Form 1139, Corporation Application for Tentative Refund, to apply for a “quick refund” of taxes from an overpayment of tax due to a claim of right adjustment under section 1341(b)(1); or the carryback of any NOL, a net capital loss, or an unused general business credit.

• Use Form 4720 to request a refund of an overpayment computed on Form 4720, Part III, line 4. But, use Form 843 to request an abatement of the tax reported on Form 4720. Who Can File You can file Form 843 or your authorized representative can file it for you. If your authorized representative files Form 843, the original or copy of Form 2848, Power of Attorney and Declaration of Representative, must be attached. You must sign Form 2848 and authorize the representative to act on your behalf for the purposes of the request. See the Instructions for Form 2848 for more information.

If you are filing as a legal representative for a decedent whose return you filed, attach to Form 843 a statement that you filed the return and you are still acting as the decedent's representative. If you did not file the decedent's return, attach certified copies of letters testamentary, letters of administration, or similar evidence to show your authority. File Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, with Form 843 if you are the legal representative of a decedent. See the instructions for Form 1310 for full details.

Also, see Paid Tax Return Preparer , later.

• Use Form 720-X, Amended Quarterly Federal Excise Tax Return, to make adjustments to liability reported on Forms 720 you have filed for previous quarters. Do not use Form 720-X to make changes to claims made on Schedule C (Form 720),

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Specific Instructions Checkboxes, Name, Taxpayer Identification Number (TIN), and Address

Checkboxes. You must check one box above the name block at the top of the form to indicate your reason for filing Form 843. Do not check more than one box.

Name. Enter your name as the person requesting the refund or abatement. If your Form 843 relates to a joint return, enter the name of your spouse from the related joint return.

Taxpayer Identification Number (TIN). Enter your TIN. If you are filing Form 843 relating to a joint return, enter the SSNs for both you and your spouse from the related joint return. If you have an individual taxpayer identification number (ITIN) rather than an SSN, enter your ITIN (and, if this relates to a joint return, the ITIN of your spouse from the related joint return) whenever an SSN is requested. An entity, such as a partnership or corporation, filing this form will include the entity’s Employer Identification Number (EIN) instead of an SSN or ITIN.

Address change. If you move after filing your Form 843, use Form 8822 to notify the IRS of your new address. If you are a business or other entity, use Form 8822-B to notify the IRS of a change in your business mailing address or your business location.

P.O. box. Enter your box number only if your post office doesn't deliver mail to your home.

Foreign address. If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line, but also complete the spaces below that line. Don't abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state. Line Instructions

Line 1. Enter the tax period for which you are making the claim for refund or request for abatement. If you are requesting a refund of a branded prescription drug fee, enter the fee year on the “Beginning date (MM/DD/YYYY)” line.

Line 2. Enter the dollar amount for which you are requesting a refund or an abatement.

Where To File

Separate Form Required Generally, you must file a separate Form 843 for each tax period or fee year or type of tax or fee. There are exceptions for certain claims. See Special Situations , later, specifically How to request a net interest rate of zero under Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments and Multiple tax years or types of tax under Requesting Abatement or Refund of Interest Due to IRS Error or Delay Under Section 6404(e)(1) .

Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. If you do not file a claim within this period, you may no longer be entitled to a credit or refund. See Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund, for more information. But see Requesting Abatement or Refund of a Penalty or Addition to Tax as a Result of Written Advice , later, for when to file a request for abatement or refund of a penalty or an addition to tax as a result of erroneous written advice.

Line 3. If you are requesting a refund of payments you have already made, enter the date of each payment. If you need more space, attach additional sheets.

Line 4. Check the appropriate box to show the type of tax or fee for which you are claiming a refund or requesting an abatement. If the claim relates to interest, a penalty, or an addition to tax, check the box indicating the type of tax or fee to which the claim or request relates.

! CAUTION

Do not use Form 843 when another tax form must be used. See Purpose of Form , earlier.

Line 5. Check the appropriate box to show the type of fee or return, if any, to which your claim or request relates. Check box i labeled “1040” to indicate other individual income tax returns (such as Form 1040-SR, 1040-NR, or 1040 (sp)).

Line 6. If you are requesting a refund or an abatement of an assessed penalty, enter the applicable Internal Revenue Code section. Generally, you can find the Code section on the Notice of Assessment you received from the IRS.

Instructions for Form 843 (Rev. December 2024) 3

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Line 7. Check the box that indicates your reason for the request for refund or abatement. If a, b, and c do not apply, check box d.

Line 8. Explain in detail your reasons for filing this claim or request. Show your computation for the credit, refund, or abatement. If you attach an additional sheet(s), include your name and SSN, ITIN, or employer identification number (EIN) on it. Attach appropriate supporting evidence. Include a statement that to the extent of equivalent amounts of underpayment and overpayment for the period(s) identified and established, the period(s) has (have) been used only once in a request to obtain the net interest rate of zero under section 6621(d). See Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments , later, for more information. Signature If you are filing Form 843 to request a refund or an abatement relating to a joint return, both you and your spouse from the related joint return must sign the Form 843. Forms 843 filed by corporations must be signed by a corporate officer authorized to sign, and the officer's title must be included with the signature. Forms 843 filed by an estate or a trust must be signed by the fiduciary. Paid Tax Return Preparer A paid tax return preparer who files Form 843 for you must sign the form and fill in the identifying information at the bottom of the form. The tax preparer must give you a copy of the completed Form 843 for your records. Someone who prepares your Form 843 but does not charge you should not sign it. Special Situations Your Form 843 may deal with situations that have special qualifications or special rules. The items that follow give you specialized information so your Form 843 can be filed and processed correctly.

Taxpayers With Visual Impairments and Disabilities If you were unable to read and timely respond to a standard print notice from the IRS, you may be able to request a refund or an abatement of assessed penalties, interest, or additions to tax. The following list illustrates the types of items you may want to include in your explanation on line 8 when completing Form 843 for this purpose.

• The nature of the disability that prevents you from reading and timely responding to notices in a standard print format.

If you cannot obtain a statement from the employer, you should attach a statement with the same information to the best of your knowledge and belief and include in the statement an explanation of why you could not obtain a statement from the employer. Attach a copy of your Form W-2 to prove the amount of social security, Medicare, or RRTA tax withheld.

Excess Tier 2 RRTA Tax Complete lines 1 and 2. Skip line 3. On line 4, check box a for “Employment” tax. Skip lines 5, 6, and 7. On line 8, identify the claim as “Excess tier 2 RRTA” and show your computation of the refund. You must also attach copies of your Forms W-2 for the year to Form 843. See the worksheet in Pub. 505, Tax Withholding and Estimated Tax, to help you figure the excess amount.

Refund of Social Security or Medicare Tax Withheld in Error The same supporting evidence described in Refund of Excess Social Security, Medicare, or RRTA Tax above must be provided. If you are a nonresident alien, see Pub. 519 for additional information.

Requesting Abatement or Refund of a Trust Fund Recovery Penalty (TFRP) Assessment In order to file a claim for refund of a TFRP assessment for each applicable tax period, the taxpayer must pay the portion of the penalty attributable to either:

• One employee if the TFRP is based on employment taxes, or

• One transaction if the claim relates to a TFRP for excise taxes.

Requesting Abatement or Refund of a Penalty or Addition to Tax as a Result of Written Advice The IRS can abate or refund any portion of a penalty or addition to tax caused by erroneous advice furnished to you in writing by an officer or employee of the IRS acting in their official capacity.

The IRS will abate the penalty or addition to tax only if:

1. You reasonably relied on the written advice,

2. The written advice was in response to a specific written request for advice made by you (or your representative who is allowed to practice before the IRS), and

3. The penalty or addition to tax did not result from your failure to provide the IRS with adequate or accurate information.

See Regulations section 301.6404-3 for more information.

• The date you received the standard print notice from the IRS and a description of the notice.

• The date you learned of the issue described in the standard print notice.

How to request an abatement or refund of a penalty or an addition to tax as a result of written advice. Complete lines 1 through 4. On line 3, enter the date of payment if the penalty or addition to tax has been paid. On line 6, enter the applicable Internal Revenue Code section for the assessed penalty. Check box b on line 7.

• Whether you requested that the IRS provide the notice (or previous notices) in an alternative format and, if so, the date of the request and the format requested.

Refund of Excess Social Security, Medicare, or RRTA Tax If you are claiming a refund of excess social security, Medicare, or RRTA tax withheld by one employer, you must, if possible, attach a statement from the employer. The statement should indicate the following.

You must attach copies of the following information to Form 843.

1. Your written request for advice.

2. The erroneous written advice you relied on that was furnished to you by the IRS.

3. The report, if any, of tax adjustments identifying the penalty or addition to tax and the item(s) relating to the erroneous advice.

• The amount, if any, the employer has repaid or reimbursed you for excess taxes withheld.

When to file. An abatement of any penalty or addition to tax as a result of written advice will be allowed only if:

• You submit the request for abatement within the period allowed for collection of the penalty or addition to tax, or

• The amount, if any, of credit or refund claimed by the employer or authorized by you to be claimed by the employer. The employer should include in the statement the fact that it is made in support of your claim for refund of employee tax paid by the employer to the IRS.

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• You paid the penalty or addition to tax within the period allowed for claiming a credit or refund of such penalty or addition to tax.

Requesting Abatement or Refund of Interest Due to IRS Error or Delay Under Section 6404(e) (1) The IRS can abate interest if the interest is caused by IRS errors or delays. The IRS will abate the interest only if there was an unreasonable error or delay in performing a managerial or ministerial act (defined later). The taxpayer cannot have caused any significant aspect of the error or delay. In addition, the interest can be abated only if it relates to taxes for which a notice of deficiency is required. This includes income taxes, generation-skipping transfer taxes, estate and gift taxes, and certain excise taxes. Interest related to employment taxes or other excise taxes cannot be abated. See Pub. 556 for more information.

Complete line 5 to indicate the type of return filed. More than one box can be checked on lines 4 and 5. Do not complete lines 3, 6, and 7.

On line 8, provide all of the following information.

1. The tax periods for which you overpaid and underpaid your tax liability. A separate Form 843 is not required for each separate tax period involved in the request.

2. When you paid the tax if the underpayment is no longer outstanding.

3. When you received your tax refund if the overpayment is no longer outstanding.

How to request abatement of interest on a tax. Complete lines 1 through 4. On line 3, show the dates of any payment of interest or tax liability for the period involved. Check box a on line 7.

On line 8, state:

• The type of tax involved,

• When you were first notified by the IRS in writing about the deficiency or payment,

• The specific period for which you are requesting abatement of interest,

• The circumstances of your case, and

• The reasons why you believe that failure to abate the interest would result in grossly unfair treatment.

Managerial act. The term “managerial act” means an administrative act that occurs during the processing of your case involving the temporary or permanent loss of records or the exercise of judgment or discretion relating to management of personnel. A decision regarding the proper application of federal tax law (or other federal or state law) is not a managerial act. See Regulations section 301.6404-2 for more information.

Ministerial act. The term “ministerial act” means a procedural or mechanical act that does not involve the exercise of judgment or discretion and that occurs during the processing of your case after all prerequisites of the act, such as conferences and review by supervisors, have taken place. A decision regarding the proper application of federal tax law (or other federal or state law) is not a ministerial act. See Regulations section 301.6404-2 for more information.

Multiple tax years or types of tax. File only one Form 843 if the interest assessment resulted from the IRS's error or delay in performing a single managerial or ministerial act affecting a tax assessment for multiple tax years or types of tax (for example, where 2 or more tax years were under examination). Check the applicable box(es) on line 4 and provide a detailed explanation on line 8.

4. The period(s) that your overpayment and underpayment overlapped and the overlapping amount. You should provide any background material (such as copies of examination reports, notices, or prior interest computations provided by the IRS) relating to the overpayment and underpayment.

5. A computation, to the extent possible, of the amount of interest to be credited, refunded, or abated. If you are unable to provide a computation, provide an explanation of why you are unable to provide the computation. The computation should generally be made by applying section 6621(d) to reduce your underpayment interest payable to the IRS. However, if only the period of limitation for claiming additional overpayment interest is open on the date you file Form 843, you should make the computation by applying section 6621(d) to increase your overpayment interest payable by the IRS.

6. Section 6621(d) provides for a net interest rate of zero to the extent of the overlapping underpayment and overpayment of the same taxpayer. If your claim involves more than one taxpayer identification number (TIN), explain why the different TINs can be treated as the same taxpayer.

Branded Prescription Drug Fee On line 1, enter the fee year on the “Beginning date (MM/DD/ YYYY)” line. Complete line 2. Skip line 3. On line 4, check the box for “Fee.” On line 5, check box m for “Branded Prescription Drug (BPD) Fee.” Skip lines 6 and 7. On line 8, identify the claim as “Branded prescription drug fee” and explain why you are claiming a refund.

Attach a copy of the Form 8947, Report of Branded Prescription Drug Information, that provided the basis for the fee as calculated by the IRS, as well as any additional information on the amount to be refunded. You must tell us whether you or anyone else has filed a previous claim for any amount covered by this claim. Fee claims should not be combined with any other claims.

Note. Interest related to the branded prescription drug fee cannot be abated.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Sections 6402 and 6404 state the conditions under which you may file a claim for refund and request for abatement of certain taxes, penalties, and interest. Form 843 may be used to file your claim or request. Section 6109 requires that you disclose your taxpayer identification number (TIN). Routine uses of this information include giving it to the Department of Justice for civil or criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also give this information to federal and state agencies to enforce federal nontax criminal laws and to combat terrorism. You are not required to claim a refund or request an abatement; however, if you choose to do so, you are required to provide the information requested on this form. Failure to provide all of the requested information may delay or prevent processing your

Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments If you have paid or are liable for interest on a tax underpayment and have received or are due interest on a tax overpayment for the same period of time, you can request that the IRS compute the interest using the net interest rate of zero.

How to request a net interest rate of zero. You must provide documentation to substantiate that you are the taxpayer entitled to receive the interest due on the overpayment.

Leave line 1 blank. You can enter a dollar amount on line 2 or leave it blank. Complete line 4 to indicate the type of tax.

Instructions for Form 843 (Rev. December 2024) 5

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claim or request; providing false or fraudulent information may subject you to civil or criminal penalties.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . 26 min. Learning about the law or the form . . . . . . 20 min. Preparing the form . . . . . . . . . . . . . . . . . . 28 min. Copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . 20 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making Form 843 simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormComments . Or you can send your comments to:

Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224

Do not send the form to this address. Instead, see Where To File, earlier.

Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

6 Instructions for Form 843 (Rev. December 2024)

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Form 8233

(Rev. September 2018)

Department of the Treasury Internal Revenue Service

Who Should Use This Form?

Note: For definitions of terms used in this section and detailed instructions on required withholding forms for each type of income, see Definitions in the instructions.

DO NOT Use This Form. . .

Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal

Services of a Nonresident Alien Individual

OMB No. 1545-0795

This exemption is applicable for compensation for calendar year, or other tax year beginning and ending .

Part I Identifcation of Benefcial Owner (See instructions.) 1 Name of individual who is the beneficial owner 2 U.S. taxpayer identification number 3 Foreign tax identification number, if any

4 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box.

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

5 Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box.

City or town, state, and ZIP code

Note: Citizens of Canada or Mexico are not required to complete lines 7a and 7b.

6 U.S. visa type 7a Country issuing passport 7b Passport number

8 Date of entry into the United States 9a Current nonimmigrant status 9b Date your current nonimmigrant status expires

10 If you are a foreign student, trainee, professor/teacher, or researcher, check this box . . . . . . . . . . . . . . . . ^▶

Caution: See the line 10 instructions for the required additional statement you must attach.

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62292K Form 8233 (Rev. 9-2018)

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Form 8316, Information Regarding Request for Refund of Social Security Tax

Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J,

or M Type Visa 19

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Form 8840, Closer Connection Exception Statement for Aliens 20

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TREASURY/IRS AND OMB USE ONLY DRAFT

Form 8840 (2025) Page 3

Section references are to the 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 2025.

• 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.

For more information on forms and other steps used to change the status to that of a permanent resident, refer to www.uscis.gov and www.dol.gov .

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 www.irs.gov . Substantial Presence Test

You are considered a U.S. resident if you meet the substantial presence test for 2025. You meet this test if you were physically present in the United States for at least:

• 31 days during 2025; and

• 183 days during the period 2025, 2024, and 2023, counting all the days of physical presence in 2025 but only 1/3 the number of days of presence in 2024 and only 1/6 the number of days in

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 territory 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 are in the United States under a NATO visa as a member of a force or civilian component to NATO. However, this exception does not apply to an immediate family member who is present in the United States under a NATO visa. A dependent family member must count every day of presence for purposes of the substantial presence test.

6. Days you were an exempt individual.

In general, an exempt individual is (a) a foreign governmentrelated individual, (b) a teacher or trainee, (c) a student, or (d) a 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, earlier), 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 2025 if:

• You were present in the United States for fewer than 183 days during 2025;

• You establish that, during 2025, you had a tax home in a foreign country; and

• You establish that, during 2025, 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, 2025, in one foreign country.

2. You changed your tax home during 2025 to a second foreign country.

3. You continued to maintain your tax home in the second foreign country for the rest of 2025.

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 2025 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.

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TREASURY/IRS AND OMB USE ONLY DRAFT

Form 8840 (2025) Page 4

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 selfemployed 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 your tax home is wherever you work. For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire year, and must be located in the foreign country (or countries) in which you are claiming to have a closer connection.

Establishing a Closer Connection

You will be considered to have a closer connection to a foreign country than to the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States.

Your answers to the questions in Part IV will help establish the jurisdiction to which you have a closer connection. When and Where To File

If you are filing a 2025 Form 1040-NR, attach Form 8840 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.

If you do not have to file a 2025 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR. Penalty for Not Filing Form 8840

If you do not timely file Form 8840, you will not be eligible to claim the closer connection exception and may be treated as a U.S. resident.

You will not be penalized if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.

Specific Instructions