I am in a similar situation.
Last year, I got guidance to fill out a Form 8840 "Closer Connection Exception Statement for Aliens" because I was filing as "married but separately". My wife had spent 46 days (over the 31 days for the substantial presence test). She spent 0 days in the US in 2020 due to COVID-19 restrictions with the UK.
Also, in 2020 we have started the immigration process and Form 8840 on line 6 says "You are not eligible for the closer connection exception. However, you may qualify for nonresident status by reason of a treaty. See Pub. 519 for details. If so, file Form 8833 with your Form 1040-NR".
Since my wife did not work in the US and never even visited in 2020 due to COVID restrictions with the United Kingdom, does she need to fill out Form 8840?
Do I need to file a Form 1040-NR with Form 8833? I had read that Tax Treaties only apply to residents and citizens...which she is neither.
Thanks!!
