What does the 'closer connection' exception mean and how does it help me?
The closer connection exception lets you avoid being classified as a U.S. resident alien even if you meet the Substantial Presence Test, provided you were present fewer than 183 days in the current year, kept a tax home in a foreign country, and had a closer connection to that country than to the U.S. "Closer connection" weighs ties like where your permanent home, family, belongings, bank accounts, and social and civic life are. You claim it by filing Form 8840 with the IRS. This is valuable for people who spend significant time in the U.S. but genuinely remain rooted abroad and want to stay nonresident for tax. It's unavailable if you've applied for a green card or taken steps toward one. Keep documentation of your foreign ties, since the IRS evaluates the whole picture, not a single factor.
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