Enter the number of days you were present in the United States during:2008 2007 2006 .

Form

8840 Department of the Treasury

Internal Revenue Service

Closer Connection Exception Statement for Aliens

For the year January 1—December 31, 2008, or other tax yearbeginning , 2008, and ending , 20 .

OMB No. 1545-0074

Your first name and initial

Fill in youraddresses only ifyou are filing thisform by itself andnot 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 2008, did you apply for, or take other affirmative steps to apply for, lawful permanent residentstatus in the United States or have an application pending to change your status to that of a lawfulpermanent resident of the United States (see instructions)?

Closer Connection to One Foreign Country

9 10

11

12

Where was your tax home during 2008? Enter the name of the foreign country to which you had a closer connection than to the United States during 2008

©

Have you filed or will you file tax returns for 2008 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 (2008)

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, 2008, where was your tax home for the remainder of 2008?

Where was your tax home on January 1, 2008?

Did you have a closer connection to each foreign country listed on lines 9 and 10 than to the UnitedStates for the period during which you maintained a tax home in that foreign country?

If “No,” attach an explanation. Were you subject to tax as a resident under the internal laws of (a) either of the countries listed on lines

9 and 10 during all of 2008 or (b) both of the countries listed on lines 9 and 10 for the period duringwhich you maintained a tax home in each country?

No

Yes

For Paperwork Reduction Act Notice, see page 4.

AttachmentSequence No. 101

If “No” to either line 12 or line 13, please explain ©

Last name

Address in the United States

Address in country of residence

Next, complete Part IV on the back.

© Attach to Form 1040NR or Form 1040NR-EZ.

2008

Form 8840 (2008)

Page 2

19

Where were your personal belongings, furniture, etc., located?

26 27

Sign hereonly if youare filingthis form byitself andnot withyour U.S.tax return

Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge andbelief, they are true, correct, and complete.

Your signature

Date

© ©

Did you conduct business activities in a location other than your tax home? If “Yes,” where?

Where was your driver’s license issued? If you hold a second driver’s license, where was it issued?

Where were you registered to vote?

No

Yes

21 22a

23

b

In what country or countries did you keep your personal, financial, and legal documents?

From what country or countries did you derive the majority of your 2008 income?

In what country or countries were your investments located (see instructions)?

29

20

Where was the bank(s) with which you conducted your routine personal banking activities located? c

a d

b

When completing official documents, forms, etc., what country do you list as your residence?

24 Have you ever completed:

25 Form W-8 or Form W-8BEN (relating to foreign status)?

No

Yes Form W-9, Request for Taxpayer Identification Number and Certification?

No

Yes Form 1078, Certificate of Alien Claiming Residence in the United States?

No

Yes Any other U.S. official forms? If “Yes,” indicate the form(s) ©

No

Yes

a b c d

Did you qualify for any type of government-sponsored “national” health plan?

No

Yes

30 If “Yes,” in what country?

If “No,” please explain ©

Did you have any income from U.S. sources?

No

Yes

28 If “Yes,” what type?

If you have any other information to substantiate your closer connection to a country other than the United States or you wish to explain in more detail any of your responses to lines 14 through 30, attach a statement to this form.

Significant Contacts With Foreign Country or Countries in 2008

18

Where was your automobile(s) registered?

Part IV

14

Where was your regular or principal permanent home located during 2008 (see instructions)? 15

If you had more than one permanent home available to you at all times during 2008, list the location of each andexplain ©

16

Where was your family located? 17

Where was your automobile(s) located?

Form 8840 (2008)

Purpose of Form

Page 3

Form 8840 (2008)

General Instructions

Who Must File If you are an alien individual and youmeet the closer connection exception tothe substantial presence test, you mustfile Form 8840 with the IRS to establishyour claim that you are a nonresident ofthe United States by reason of thatexception.

Section references are to the U.S.Internal Revenue Code, unless otherwisespecified.

Use Form 8840 to claim the closerconnection to a foreign country(ies)exception to the substantial presencetest. The exception is described later andin Regulations section 301.7701(b)-2.

Substantial Presence Test You are considered a U.S. resident if youmeet the substantial presence test for2008. You meet this test if you werephysically present in the United States forat least: ● 31 days during 2008 and

2. Days you were in the United Statesfor less than 24 hours when you weretraveling between two places outside theUnited States.

Closer Connection Exception

● You were present in the United Statesfor fewer than 183 days during 2008,

● 183 days during the period 2008, 2007,and 2006, counting all the days ofphysical presence in 2008 but only 1/3the number of days of presence in 2007and only 1/6 the number of days in 2006.

● You establish that during 2008, youhad a tax home in a foreign country, and ● You establish that during 2008, youhad a closer connection to one foreigncountry in which you had a tax homethan to the United States, unless you hada closer connection to two foreigncountries.

Days of presence in the United States.Generally, you are treated as beingpresent in the United States on any daythat you are physically present in thecountry at any time during the day.

1. Days you regularly commuted towork in the United States from aresidence in Canada or Mexico.

4. Days you were unable to leave theUnited States because of a medicalcondition or medical problem that arosewhile you were in the United States. 5. Days you were an exempt individual.

Closer Connection to Two ForeignCountries You may demonstrate that you have acloser connection to two foreigncountries (but not more than two) if allfive of the following apply. 1. You maintained a tax home as ofJanuary 1, 2008, in one foreign country.

4. You had a closer connection to eachforeign country than to the United Statesfor the period during which youmaintained a tax home in that foreigncountry.

Note: You are not eligible for the closerconnection exception if any of thefollowing apply.

Even though you would otherwise meetthe substantial presence test, you will notbe treated as a U.S. resident for 2008 if:

2. You changed your tax home during2008 to a second foreign country. 3. You continued to maintain your taxhome in the second foreign country forthe rest of 2008.

5. You are subject to tax as a residentunder the tax laws of either foreigncountry for all of 2008 or subject to tax asa resident in both foreign countries for theperiod during which you maintained a taxhome in each foreign country.

For more details on the substantialpresence test and the closer connectionexception, see Pub. 519, U.S. Tax Guidefor Aliens.

In general, an exempt individual is a (a)foreign government-related individual, (b)teacher or trainee, (c) student, or (d)professional athlete competing in acharitable sports event. For more details,see Pub. 519. Note: If you qualify to exclude days ofpresence in the United States becauseyou were an exempt individual (otherthan a foreign government-relatedindividual) or because of a medicalcondition or medical problem (see item 4above), you must file Form 8843,Statement for Exempt Individuals andIndividuals With a Medical Condition.

Note: You can download forms andpublications from the IRS website atwww.irs.gov.

When and Where To File If you are filing a 2008 Form 1040NR orForm 1040NR-EZ, attach Form 8840 to it.Mail your tax return by the due date(including extensions) to the addressshown in your tax return instructions.

Establishing a Closer Connection You will be considered to have a closerconnection to a foreign country than tothe United States if you or the IRSestablishes that you have maintainedmore significant contacts with the foreigncountry than with the United States.

Tax Home Your tax home is your main place ofbusiness, employment, or post of dutyregardless of where you maintain yourfamily home. If you do not have a regularor main place of business because of thenature of your work, then your tax homeis the place where you regularly live. Ifyou do not fit either of these categories,you are considered an itinerant and yourtax home is wherever you work.

If you do not have to file a 2008 taxreturn, mail Form 8840 to the Departmentof the Treasury, Internal Revenue ServiceCenter, Austin, TX 73301-0215 by thedue date (including extensions) for filingForm 1040NR or Form 1040NR-EZ.

3. Days you were temporarily in theUnited States as a regular crew memberof a foreign vessel engaged intransportation between the United Statesand a foreign country or a possession ofthe United States unless you otherwiseengaged in trade or business on such aday.

● You were present in the United States183 days or more in calendar year 2008. ● You are a lawful permanent resident ofthe United States (that is, you are a greencard holder). ● You have applied for, or taken otheraffirmative steps to apply for, a greencard; or have an application pending tochange your status to that of a lawfulpermanent resident of the United States. Even if you are not eligible for thecloser connection exception, you mayqualify for nonresident status by reasonof a treaty. See the instructions for line 6for more details.

Your answers to the questions in Part IV will help establish the jurisdictionto which you have a closer connection.

However, you do not count the followingdays of presence in the United States forpurposes of the substantial presence test.

Page 4

Form 8840 (2008)

Specific Instructions Line 6

Line 14

Line 29

If you checked the “Yes” box on line 6,do not file Form 8840. You are noteligible for the closer connectionexception. However, you may qualify fornonresident status by reason of a treaty.See Pub. 519 for details. If so, file Form8833, Treaty-Based Return PositionDisclosure Under Section 6114 or7701(b), with your Form 1040NR or Form1040NR-EZ.

A “permanent home” is a dwelling unit(whether owned or rented, and whether ahouse, an apartment, or a furnishedroom) that is available at all times,continuously and not solely for shortstays.

For stocks and bonds, indicate thecountry of origin of the stock company ordebtor. For example, if you own shares ofa U.S. publicly traded corporation, theinvestment is considered located in theUnited States, even though the shares ofstock are stored in a safe deposit box in aforeign country.

Paperwork Reduction Act Notice. Weask for the information on this form tocarry out the Internal Revenue laws of theUnited States. Section 7701(b) and itsregulations require that you give us theinformation. We need it to determine if youmeet the closer connection exception tothe substantial presence test.

The average time and expensesrequired to complete and file this formwill vary depending on individualcircumstances. For the estimatedaverages, see the instructions for yourincome tax return. If you have suggestions for making thisform simpler, we would be happy to hearfrom you. See the instructions for yourincome tax return.

You are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMBcontrol number. Books or recordsrelating to a form or its instructions mustbe retained as long as their contents maybecome material in the administration ofany Internal Revenue law. Generally, taxreturns and return information areconfidential, as required by section 6103.

Penalty for Not Filing Form8840 If you do not timely file Form 8840, youwill not be eligible to claim the closerconnection exception and may be treatedas a U.S. resident.

You will not be penalized if you canshow by clear and convincing evidencethat you took reasonable actions tobecome aware of the filing requirementsand significant steps to comply withthose requirements.