Closer Connection Test Validator

Determine if you meet the closer connection exception to US tax residency under IRC §7701(b)(3)(B). Requires Form 8840 filing.

Residency Facts

Did you meet the Substantial Presence Test in this year?
183+ days in the US during the year (using weighted formula)
Do you have a closer connection to another country?
Home, family, employment, and business ties outside the US
Did you file Form 8840 with the IRS by June 15?
Required to claim closer connection exception

Closer Connection Factors

The IRS considers these factors (no single factor is determinative):
  • Permanent home: Do you have housing available in a foreign country?
  • Family: Are your spouse and children in a foreign country?
  • Employment: Your job location and business activities
  • Social ties: Clubs, cultural organizations, religious affiliations
  • Professional ties: Licenses, professional organizations
  • Financial: Bank accounts, investments, business interests outside US
  • Time: More days outside the US than in it

Authority: IRC §7701(b)(3)(B), Form 8840 Instructions, Treasury Regulation §301.7701(b)-7

Closer Connection Determination

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