国税局表格8840 -外国人密切联系例外声明

Taxation eJournal Pub Date : 2019-12-23 DOI:10.2139/ssrn.3514953

Frank Agostino, Jaeyoung Song

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摘要

在美国的外国人，如果他们在美国停留足够长的时间，成为美国国税局第7701(b)(3)条规定的居民，就必须向美国纳税。一些根据I.R.C.§7701(b)(3)被视为居民的外国人可能有资格获得非居民外国人身份，他们可以根据I.R.C.§7701(b)(3)(b)声称与外国有更密切的联系，并提交IRS表格8840，外国人更密切联系例外声明(“IRS表格8840”)。本文概述了IRS 8840表。

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IRS Form 8840 – Closer Connection Exception Statement for Aliens

Aliens in the U.S. are subject to U.S. taxation if they stay long enough to be residents under I.R.C. § 7701(b)(3). Some aliens considered residents under I.R.C.§ 7701(b)(3) may be eligible for nonresident alien status by claiming a closer connection to a foreign country under I.R.C. § 7701(b)(3)(B) and filing IRS Form 8840, Closer Connection Exception Statement for Aliens (“IRS Form 8840”). This article summarizes IRS Form 8840.

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Taxation eJournal

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