Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Residency Status

Determining Status

Closer Connection to Home Country

If a person can show a closer connection to a foreign country than to the U.S., it is also an exception to the substantial presence test. The person must file IRS Form 8840 and be able to show that they meet all of the following:

  • Were present in a nonexempt status for less than 183 days during the current year,
  • Have a tax home in a foreign country, and
  • Have a closer connection to that country than to the U.S.
Tip

Remember to refer taxpayers with tax situations outside of your scope of training, experience, and certification to your site coordinator and/or a paid preparer.

Caution

Generally, students or scholars do not meet this test because they are considered to be in a trade or business in the U.S., thus establishing a closer connection to the United States.

Top portion of Form 8840