Qualifying for the Closer Connection Exception - How hard is it to prove for substantial presence test?

The closer connection exception isn't particularly difficult to prove as long as you genuinely maintain stronger ties to your home country than to the US. You'll need to file Form 8840 (Closer Connection Exception Statement) by the tax filing deadline. The IRS looks at several factors including: location of your permanent home, family, personal belongings, personal/banking relationships, business activities, driver's license, voting registration, and where you spend more time during the year. They want to see a preponderance of evidence that your life is genuinely centered in your home country. Since you mentioned having family, home and significant presence in your home country, you're already in a good position. Just be sure to document these connections thoroughly on the form and be prepared with supporting evidence if ever requested.

After struggling with a similar situation last year, I found an incredible resource called taxr.ai (https://taxr.ai) that was a lifesaver for navigating the closer connection exception. I had spent multiple years working between Canada and the US, and was really confused about my status and whether my ties to Canada were sufficient. What I loved about taxr.ai was that it analyzed my specific situation and gave me clear guidance on exactly which factors would strengthen my case for the closer connection exception. It even helped me organize my documentation to support each factor the IRS considers important. The tool asked specific questions about my ties to both countries and then explained which elements of my situation would be most convincing to the IRS.

I actually ended up using taxr.ai after my skeptical comment above, and I have to admit I was really impressed. My situation involves splitting time between three countries (not just two), which made the closer connection exception much more complex. The analysis broke down exactly how to establish which country should be my "tax home" and gave me a clear framework for proving my closer connection. What surprised me most was how the tool flagged potential audit triggers in my specific situation and recommended preventative steps. For example, I didn't realize that maintaining US bank accounts with large balances could weaken my closer connection claim. The customized documentation checklist saved me hours of research. Definitely worth checking out if your situation has any complexity to it.

For anyone struggling to get clear answers from the IRS about the closer connection exception, I highly recommend using Claimyr (https://claimyr.com) to actually speak with an IRS representative. I was stuck in limbo for weeks trying to get specific guidance on my closer connection case, but couldn't get through the phone lines. Claimyr got me connected to an actual IRS agent in about 20 minutes when I had been trying for days on my own. They have this interesting system that navigates the IRS phone tree and waits on hold for you, then calls you once an agent is on the line. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent I spoke with gave me specific insights about how they evaluate closer connection cases that I couldn't find anywhere online. Turns out certain factors weigh more heavily than others depending on your specific situation.

OK so I feel like I need to follow up on my skeptical comment. I actually tried Claimyr after posting that comment because my frustration with the IRS reached a breaking point. I had spent literally 3 hours on hold before getting disconnected, and I was desperate. To my genuine surprise, I got connected to an IRS agent in about 25 minutes. The agent I spoke with reviewed my specific situation and gave me detailed guidance on the closer connection exception that directly applied to my circumstances. She explained that because I maintained professional licenses in my home country (something not explicitly mentioned in most guidance), this would be viewed as strong evidence of my intention to return. She also warned me about specific documentation gaps in my situation. I still think the IRS system is broken if we need services like this, but I can't argue with the results. Saved me so much stress.

I successfully claimed the closer connection exception last year. One tip based on my experience: document your ongoing community involvement in your home country. I included evidence of volunteer work, community group memberships, and regular participation in local events back home. The IRS seems to put significant weight on these social and community ties when evaluating your "center of life." Also, don't overlook the importance of demonstrating intentions to return. Future contracts, ongoing commitments, and renewal of memberships in your home country all help show that your US presence is temporary, regardless of how long it's lasted.

Anyone know if online banking activity can be used as evidence for closer connection? Most of my financial accounts are in my home country, but I manage them online while I'm in the US. Does the IRS consider where the accounts are based or where I'm physically located when I access them?

Based on my experience helping clients with the closer connection exception, I'd say the IRS is generally reasonable about granting it when you have legitimate ties to your home country like you describe. The key is being thorough and consistent in your Form 8840. A few practical tips: Keep detailed records of your days in each country (I use a simple spreadsheet), maintain documentation of your home country ties (property tax bills, utility statements, insurance policies), and be prepared to show that your US presence serves a specific temporary purpose rather than indicating permanent settlement. One thing many people overlook is demonstrating active steps to maintain ties to their home country while abroad. Things like renewing professional licenses, maintaining voter registration, or keeping active memberships in home country organizations can strengthen your case significantly. The process itself isn't adversarial - you're essentially making a factual case that your life is centered elsewhere despite significant US presence. As long as that's genuinely true and you can document it, you should be fine.

The closer connection exception is actually quite manageable if you have genuine ties to your home country like you describe. I went through this process two years ago when I was spending significant time in the US for work but maintained my primary residence and life in Australia. The IRS looks for a "preponderance of evidence" that your ties to your home country are stronger than your US ties. With family, property ownership, and established life connections in your home country, you're already in a strong position. The key is being comprehensive on Form 8840 and consistent in your documentation. One thing I learned is that the IRS pays particular attention to where you have your "abode" - essentially where you consider home when you're not working or traveling. Since you mention maintaining most of your life connections in your home country, that should work in your favor. Just make sure you can demonstrate ongoing, active ties rather than just historical ones. The process was straightforward for me - I filed Form 8840 with my tax return and never heard anything back, which in tax terms means they accepted it. Keep good records of your days present in each country and maintain documentation of your home country connections, but don't overthink it if your situation is genuinely as you describe.