Info for Form 8840 at IRS
here.The following copied from the instructions on page 3:
When and Where To File
If you are filing a 2014 Form 1040NR or Form 1040NR-EZ, attach Form 8840 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.
If you do not have to file a 2014 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
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