Does my husband need additional forms beyond 'Closer Connection Exception' Form 8840 when filing?

The Form 8840 (Closer Connection Exception Statement) is generally not a standalone form. Your husband will likely need to attach it to a nonresident tax return. If your husband qualifies for the Closer Connection Exception, he's essentially establishing that he has stronger ties to Canada than to the US, despite physically being present in the US enough days to potentially be considered a US resident. Here's what he typically needs to file: 1. Form 1040-NR (U.S. Nonresident Alien Income Tax Return) - This is the main tax return for nonresidents 2. Form 8840 - Attached to the 1040-NR as supporting documentation He needs to file these if he had any US source income that requires reporting. If he had no US source income, some tax professionals suggest still filing the 8840 alone to establish the closer connection record, though technically the IRS instructions indicate it should accompany a return.

I went through this EXACT situation last year and was pulling my hair out trying to figure out the right forms! I found this amazing tool called taxr.ai (https://taxr.ai) that literally saved me hours of confusion. I uploaded my husband's documents, and it instantly analyzed his situation as someone qualifying for the Closer Connection Exception. The tool explained that for my husband's case, Form 8840 needed to be filed WITH Form 1040-NR since he had some consulting income while visiting the US. It actually showed me examples of properly completed forms and explained the filing requirements specific to our situation. It was seriously like having a tax professional guiding me through every step without the $$$.

Just wanted to follow up here. I finally tried the taxr.ai site that was mentioned and it was exactly what I needed! My situation is similar (spouse working in Mexico but with US clients) and I was completely lost with all the foreign income rules. The tool analyzed our documents and clearly showed that we needed Form 8840 attached to Form 1040-NR, plus it flagged that we needed Form 8833 to claim certain treaty benefits. What impressed me most was how it explained WHY each form was necessary for our situation - not just telling us which forms to file. It even caught that we had been incorrectly calculating the substantial presence test for the past two years! Definitely worth checking out if you're dealing with these closer connection issues.

If you're still struggling to get clear answers about Form 8840 and filing requirements, you might want to try Claimyr (https://claimyr.com). I was in a similar situation last year with my wife's closer connection exception, and after weeks of trying to get through to the IRS international tax line, I was at my wit's end. Claimyr got me connected to an actual IRS agent in about 20 minutes when I had been trying for days on my own. The agent confirmed exactly which forms we needed to file with the 8840 based on our specific situation. They have a video showing how it works here: https://youtu.be/_kiP6q8DX5c The IRS agent I spoke with explained the closer connection requirements in detail and answered my specific questions about my wife's Canadian pension contributions while working in the US. Saved me from potentially making an expensive mistake.

I need to eat my words from my previous comment and admit I was completely wrong about Claimyr. After posting that skeptical response, I decided to try it anyway out of desperation since I was getting nowhere with the IRS international line. It actually worked! I got connected to an IRS tax specialist in about 35 minutes (not 20, but still miraculous compared to my previous attempts). The agent confirmed that for my situation, Form 8840 needed to be attached to Form 1040-NR, and also explained that I needed to include Schedule OI to report my foreign bank accounts. The agent even told me about a specific reporting exception I qualified for that my tax software hadn't flagged. Honestly, I've never had such a helpful conversation with the IRS, and I never would have gotten through without this service. Sometimes being proven wrong is actually a good thing!

Just to add some clarification based on my experience as someone who's filed Form 8840 for several years - the form requirements can change slightly based on your specific situation: 1. If your husband had ANY US source income (including income earned while physically working in the US, US investments, rental property, etc.), then Form 8840 must be attached to Form 1040-NR. 2. If he had zero US source income, technically Form 8840 can be filed by itself directly to the address in the instructions. Keep in mind that if he qualifies for closer connection to Canada, he'll also need to provide quite a bit of documentation about permanent home, family location, banking relationships, etc. on the 8840 form itself.

Has anybody had experience with the audit risk when filing Form 8840? My accountant is telling me it's a "red flag" but I think he's just trying to scare me into paying for more services. My husband is in almost the identical situation (working in Mexico, comes back to US for about 4 months total throughout the year).

I went through this exact situation with my wife last year! She was working in the UK for about 9 months but we maintained our primary residence and all financial ties in the US. From our experience, Form 8840 is definitely NOT standalone if your husband had any US source income. Since he was physically working in the US for part of the year (even if paid by a Canadian employer), that's considered US source income and requires filing Form 1040-NR with the 8840 attached. One thing that caught us off guard was the level of documentation required for the 8840 itself. They want extensive proof of your closer connection to the US - bank statements, utility bills, voter registration, driver's license, kids' school records, etc. Start gathering all of that now because it's quite comprehensive. Also, make sure to calculate the substantial presence test carefully. The days count differently for the three-year period, and there are specific rules about commuting from Canada that might apply to your situation. We initially miscounted and almost filed incorrectly. The good news is that once you establish the pattern correctly, it becomes much easier in subsequent years. Just be thorough with the documentation the first time around!