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Home > Form 8840 Instructions - Closer Connection Exception to Substantial Presence Test - Foreign Students F1, OPT, J1 Visas and Resident Aliens - Learn More > File Form 8840 - Checklist

File Form 8840 Instructions - Closer Connection Exception Statement for Aliens

If a Foreign National meets the Substantial Presence Test, and is considered a Resident Alien, he can still be considered a Non Resident Alien if you file Form 8840 and prove closer connection to a foreign country.

a) If you are present in the United States for less than 183 days in the year

b) Maintain a tax home and a closer connection to a foreign country, than to the United States.

c) You cannot claim a closer connection exception, if you had taken steps to become a United States permanent residency.
(Form I-508, Form I-485, Form I-130, Form I-140, ETA-750, OF-230)

International Students need not apply for Form 8840, to claim their closer connection exception to the substantial presence test.

Based on the Substantial Presence Test, if a student is considered a Resident (example in their sixth year), they can still choose to be treated as a Non Resident Alien, if they can provide sufficient documentation to the IRS, for the following four requirements;

1. They do not intend to reside permanently in the United States, when they complete their education in the United States.

2. They have substantially compiled with the immigration laws and requirements relating to his student nonimmigrant status ( F1, J1, Q Visas)

3. The student has not applied for a permanent residency like greencard.

If you have filed any of the following forms, this is an indication that your intent is to become a Lawful Permanent Resident of the United States, and is an indication that you are not eligible for the Closer Connection Exception.

4.The student has a closer connection to the foreign country, than to the United States.

The burden of proof is on the student to prove these four factors. To claim the exception for students on an income tax return, a student should attach Form 8843 to his Form 1040NR or 1040NR-EZ.

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