IRS US Tax Residency Application Support
DIY Step-by-Step Guide(No agent or lawyer)
1) Determine Your Residency Status: Review IRS Publication 519, U.S. Tax Guide for Aliens: https://www.irs.gov/publications/p519Use the Substantial Presence Test Calculator provided by the IRS to confirm eligibility.Cost: Free. There is no fee for IRS forms or residency determination.
2) Complete the Appropriate IRS Form: Form 8840 – Closer Connection Exception Statement for Aliens https://www.irs.gov/forms-pubs/about-form-8840
Form 8843 – Statement for Exempt Individuals and Individuals with a Medical Condition https://www.irs.gov/forms-pubs/about-form-8843
Form W-9 (for tax identification confirmation, if required by employer or payer).
3) Attach Supporting Documentation: ● Copies of passport pages showing entry and exit stamps. ● I-94 travel record from U.S. Customs and Border Protection. ● Visa documentation or student/exchange visitor forms (if applicable). ● Proof of residence (lease, utility bills, or bank statements).
4) Mail or Include With Tax Return: Forms 8840 or 8843 can be attached to your annual tax return (Form 1040NR) or mailed separately to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215
5) Wait for Confirmation: ● The IRS will issue an acknowledgment or follow-up if additional information is needed. ● Keep all copies for your records — this documentation is often requested by visa officers or financial institutions.
Common Mistakes People Make
● Failing to count days of presence accurately for the Substantial Presence Test. ● Using incorrect or outdated IRS forms. ● Not attaching supporting documentation for visa status or days in the U.S. ● Assuming that immigration status automatically determines tax residency. ● Ignoring state-level residency requirements that differ from federal standards.
Documents & Information Needed
● Passport and visa details (entry and exit dates). ● Form I-94 or other proof of U.S. presence. ● U.S. tax returns (if previously filed). ● Documentation of income sources (employment, investment, or business). ● Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). ● Proof of residence (lease, utility bills, or official correspondence).
Let Victoria Handle It for You
Skip the paperwork, avoid mistakes, and get your IRS US Tax Residency Application submitted. As a corporate compliance specialist and Authorized IRS Representative, Victoria takes care of filings, compliance, and deadlines - so you can focus on growing your business.
Agency Founder, Victoria Duchovny