Closer Connection Test Validator

Tax Year

Tax year of the claim

The eligibility rules are the same every year. The year only changes the Form 8840 filing date shown in the result.

Residency Facts

Are you a U.S. citizen, or were you a green card holder (lawful permanent resident) at any time during the year?

The exception is only for alien individuals who are not lawful permanent residents (IRC §7701(b)(1)(A)(i), (b)(3)(B); Form 8840 instructions).

Did you meet the Substantial Presence Test for the year?

At least 31 days in the year and at least 183 weighted days over three years (IRC §7701(b)(3)(A)). Use the SPT calculator.

Were you present in the United States on fewer than 183 days during the year?

Current year only, not the weighted total (IRC §7701(b)(3)(B)(i); Treas. Reg. §301.7701(b)-2(a)(1)). Days that the statute treats as not present are not counted.

Did you have a tax home in a foreign country for the entire year?

The tax home must exist all year and be in the same country to which you claim the closer connection (Treas. Reg. §301.7701(b)-2(c)). Tax home is generally your regular or principal place of business.

Do you have a closer connection to that foreign country than to the United States?

More significant contacts with the foreign country; see the factors below (Treas. Reg. §301.7701(b)-2(d)). Two countries are allowed only under the special rule in §301.7701(b)-2(e).

During the year, did you apply for or take other steps toward a green card, or have an adjustment of status pending?

Examples: Form I-485 filed by you, Form I-130 or I-140 filed on your behalf (IRC §7701(b)(3)(C); Treas. Reg. §301.7701(b)-2(f)).

Have you filed, or will you timely file, Form 8840 for the year?

Attach it to Form 1040-NR, or mail it to the IRS if no return is required, by the Form 1040-NR due date including extensions (Treas. Reg. §301.7701(b)-8(c); Form 8840 instructions).

Closer Connection Factors

The facts and circumstances considered include, but are not limited to (Treas. Reg. §301.7701(b)-2(d)(1)); no single factor is determinative:

Permanent home: a dwelling available at all times, continuously, and not solely for short stays; owned or rented does not matter
Family: where your family is located
Personal belongings: automobiles, furniture, clothing, and jewelry
Organizations: social, political, cultural, or religious organizations with which you have a current relationship
Banking: where you conduct routine personal banking
Business activities: other than those that constitute your tax home
Driver's license: the jurisdiction that issued it
Voting: the jurisdiction in which you vote
Country of residence designated on forms and documents
Official forms filed such as Form W-8 or Form W-9

Authority: IRC §7701(b)(3)(B), (C); Treas. Reg. §301.7701(b)-2 and §301.7701(b)-8; Form 8840 and its instructions

Closer Connection Determination

Answer the questions above to see the determination.

Assumptions & sources

Rule	Value	Status	Citation
Days present in the current year	Fewer than 183	Statutory	IRC §7701(b)(3)(B)(i)
Foreign tax home	Entire year, same country as the closer connection	Statutory / Regulation	IRC §7701(b)(3)(B)(ii); Treas. Reg. §301.7701(b)-2(c)
Closer connection	More significant contacts with one foreign country (two only under the special rule)	Regulation	Treas. Reg. §301.7701(b)-2(d), (e)
Green card steps	Application pending or other steps during the year bar the exception	Statutory	IRC §7701(b)(3)(C); Treas. Reg. §301.7701(b)-2(f)
Filing requirement	Form 8840 by the Form 1040-NR due date, including extensions	Regulation	Treas. Reg. §301.7701(b)-8(a)-(c); Form 8840 instructions
Form 1040-NR due date	April 15 (wages subject to withholding); June 15 otherwise; next business day if a weekend or legal holiday	Statutory	IRC §6072(a), (c); §7503
Late filing	Not eligible unless clear and convincing evidence of reasonable actions, or IRS discretion	Regulation	Treas. Reg. §301.7701(b)-8(d)(2), (e)
Year dependence	None for eligibility. Filing dates depend on the calendar. No projected dollar figures are used.	Statutory	IRC §7701(b)(3)

Last verified: October 29, 2026. This page uses no inflation-indexed or projected figures. Dates for later years are calendar computations; confirm against IRS announcements before relying on them.

tk.cpa AI Lab

Mission Privacy tk.cpa

Nothing on this page constitutes legal, tax, accounting, or professional advice, and no professional relationship is created by your use of this website. CPA Validated is an educational website for information purposes only. Information should be verified against current primary authority, including the Internal Revenue Code, Treasury regulations, IRS guidance, and applicable state or local law, before being relied upon or acted on. Calculator outputs are estimates only and may be incomplete or inaccurate depending on the facts, assumptions, and inputs used. CPA Inc. and tk.cpa disclaim liability to the fullest extent permitted by law. Full disclaimer: cpavalidated.com/disclaimer.html