Closer connection exception

closer connection exception

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IRS Form 8840 - Closer Connection Exception for Non-U.S. Persons
The key ingredient to a successful closer connection exception submission is to prove strong ties with a foreign country. It is important to be able to show. An alien individual will be considered to have a closer connection to a foreign country than the United States if the individual or the Commissioner establishes. How to claim the closer connection exception. You must file Form , Closer Connection Exception Statement for Aliens, to claim the Closer.
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For purposes of section b and the regulations under that section, an alien individual will be considered to have a closer connection to a foreign country than the United States if the individual or the Commissioner establishes that the individual has maintained more significant contacts with the foreign country than with the United States. Penalty for Not Filing Form If you do not timely file Form , you will not be eligible to claim the closer connection exception and may be treated as a U. The second requirement for the Closer Connection Exception is that the individual must maintain a tax home in a foreign country during the year. Persons are subject to U. In determining whether an individual has maintained more significant contacts with a foreign country than the United States, the facts and circumstances to be considered include, but are not limited to, the following