I have a question. I have been coming to the US for a while as a tourist under the Visa-waiver-program. Never worked in the US and never will, so no US-income. In 2010 I do fulfill the substaintial pressence test, but less than 183 days. But as a tourist do I have to bother about it? Is the 8840 the one form to fill out? I want to do the right thing and want to be compliant but don't want to run into unnecessary trouble either. Can you help me? Thank you so much

How do you fulfill the SPT if you are on a visa waiver?
The maximum you an be on the tourist visa is 90 days, so you should never meet the SPT

Thank you for your comment. Well I fulfill it when I have multiple stays that add up. So each individual trip is of course less to 90 days. So those are my days spent in the US.

2010: 179
2009: 102
2008: 80

I can show closer connection to my country of course, so then I guess form 8840 and not filing a return. But do I need to even do that? What do you think? Thank you so much for your participation and help, I appreciate it!

You should file a form 8840.

Thank you very much for your answer. I have downloaded the form and it says "Attach to Form 1040NR or Form 1040NR-EZ". Since I have not US-income I doubt I have to fill out that form. So my question is can the form 8840 form stand by itself? Thanks a lot!

It says in the instructions:
(page 3 of form 8840)
If you do not have to file a 2010 tax return, mail Form 8840 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040NR or Form 1040NR-EZ. The due date this year is April 18th.

Thank you again! I will do just that. Sometimes it is difficult to fully understand english, so I appreciate all your help!

I was a J1-student from August of 2007 until May of 2008. In the form 8840 I did not include those days for 2008 since I was an exempt individual until May 2008(I came back as a tourist for the 80 days that I have included in the form). Does that mean I would have to file a 8843 for the year 2008, I guess its late but I never knew I had to file something back then. If I had to fill out that form for 2008 they ask how many days I was in the US in 2007. Now would I leave the days out I was exempted again from August on? Or do I have to file a form for 2007 as well? Sorry for me its just getting more complicated, and I would appreciate your help again. Thank you so much

Yes, you should file form 8843 for 2007 and 2008.