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Closer connection exception calculator
Even if you meet the Substantial Presence Test, the closer-connection exception (IRS Form 8840) can keep you a US nonresident for the year. Enter your actual US days and ties to check eligibility. Everything runs in your browser.
When the closer-connection exception applies
If you would otherwise be a US resident under the Substantial Presence Test, you can still be treated as a nonresident for the year by claiming the closer-connection exception — but all three conditions must hold:
- you were present in the US fewer than 183 actual days in the current year,
- you maintained a tax home in another country, and
- you had a closer connection to that country than to the US.
At 183 or more actual current-year days, the exception is unavailable. It is claimed by filing Form 8840, and it is the mechanism many Canadian snowbirds rely on. It does not apply if you have taken steps toward a green card.
Not tax advice. Tax home and closer connection are fact-specific determinations. Confirm your situation with a qualified advisor.
Source: IRS, closer connection exception. Related: Substantial Presence Test calculator · Canadian snowbirds
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Prove your US days were under 183
SpyglassBeacon counts your US days automatically — the record behind a Form 8840 claim.
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