It depends.
The closer connection exception for Form 8840 depends on other factors besides substantial presence.
You cannot claim you have a closer connection to a foreign country if either of the following applies:
- You personally applied, or took other steps during the year, to change your status to that of a Lawful Permanent Resident, or
- You had an application pending for adjustment of status to Lawful Permanent Resident during the year.
If you filed any of the following forms during or before the year in question, this indicates your intent to become a Lawful Permanent Resident of the United States and that you are not eligible for the Closer Connection Exception.
- Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities
- Form I-485, Application to Register Permanent Residence or Adjust Status
- Form I-130, Petition for Alien Relative
- Form I-140, Immigrant Petition for Alien Worker
- Form ETA-750, Application for Alien Employment Certification
- Form OF-230, Application for Immigrant Visa and Alien Registration
If your wife falls into any of these categories, she should not complete Form 8840.
Regarding 1040NR, she does not need to file it. You can file a joint return if she has an ITIN.
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