www.VisaTaxes.comFile Form 8840 Instructions - Closer Connection Exception Statement for Aliens

If a Foreign National meets the Substantial Presence Test, and is considered a ResidentAlien, he can still be considered a Non Resident Alien if you file Form 8840 and provecloser 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 UnitedStates.

c) You cannot claim a closer connection exception, if you had taken steps to become aUnited 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 connectionexception to the substantial presence test.

Based on the Substantial Presence Test, if a student is considered a Resident (examplein their sixth year), they can still choose to be treated as a Non Resident Alien, if theycan 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 completetheir education in the United States.

2. They have substantially compiled with the immigration laws and requirements relatingto 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 tobecome a Lawful Permanent Resident of the United States, and is an indication that youare 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 exceptionfor students on an income tax return, a student should attach Form 8843 to his Form1040NR or 1040NR-EZ.If you have any questions, please Contact Us or post your questions in the Forum.