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Closer Connection to a Foreign Country
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IRS.gov Web Site
Closer Connection Exception to the Substantial Presence Test for Foreign Students
Conditions for a Closer Connection to a Foreign Country
Exempt Individual -  Who is a Student
Exempt Individuals: Teachers and Trainees
Principal Publications Publications
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Links Inside Publications
Publication 519 - U.S. Tax Guide for Aliens - Resident Aliens
Closer Connection to a Foreign Country. Even if you meet the substantial presence test, you can be treated...
Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Closer Connection
Closer Connection. You will have met the closer connection test if, during any part of the tax year, you do...
Forms and Instructions Forms and Instructions
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Relevant Forms
Form 8840 Closer Connection Exception Statement for AliensTopic Screen for this Form
Related Topic Links
related topicCountry
related topicForeign Country
related topicSubstantial Presence Test