Closer Connection Exception to the Substantial Presence Test
https://www.youtube.com/watch?v=YaKpbp4iYKE Even if you met the substantial presence test, you can still be treated as a nonresident alien if you: Were present in the United States less than 183 days during the year, and Had a closer connection during the year to one foreign country in which you have a tax home than to the […]
Closer Connection Exception to the Substantial Presence Test Read More »

