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File Form 8840 - Closer Connection Exception

You may file Form 8840 to establish a closer connection to a foreign country and maintain your nonresident alien status, if the following conditions apply to you:

Conditions for a Closer Connection to a Foreign Country

Even if you meet the substantial presence test, you can still be treated as a nonresident alien if you:


Closer Connection to Two Foreign Countries

You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions:

Establishing A Closer Connection

You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States . In determining whether you have maintained more significant contacts with the foreign country than with the United States , the facts and circumstances to be considered include, but are not limited to, the following:

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