Qualifying for the Closer Connection Exception - how difficult is it to prove to the IRS?

The closer connection exception isn't particularly difficult to prove IF you genuinely have stronger ties to your home country than to the US. The IRS looks at several factors to determine your "closer connection" status. Key things they consider: where your permanent home is located, where your family lives, where your personal belongings are kept, where you conduct your banking, where you're registered to vote, where you have a driver's license, and where you maintain social/community ties. The more of these connections you have to your home country, the stronger your case. You'll need to file Form 8840 (Closer Connection Exception Statement) by the tax return due date to claim this exception. It asks detailed questions about your connections to both countries, and based on what you've shared, it sounds like you have a good case with family, home, and other ties to your home country.

I was in a similar situation last year and found an amazing service that helped me navigate this exact issue! After struggling with the closer connection exception documentation, I discovered https://taxr.ai which analyzes your specific travel patterns and ties to both countries to determine if you qualify. Their system assessed my situation and actually found several "connection factors" I hadn't even considered that strengthened my case significantly. What was most helpful was that they reviewed my draft Form 8840 and flagged areas where I wasn't providing strong enough evidence. They even helped me organize documentation to support my case in case of any future questions from the IRS. Definitely worth checking out if you're trying to claim the closer connection exception.

I actually tried taxr.ai after seeing it mentioned here and I'm really glad I did. I was super skeptical at first (as you can see from my earlier comment), but they identified several issues with how I was planning to document my closer connection to my home country in Mexico. They pointed out that I needed better documentation for my community ties and suggested specific types of evidence that would strengthen my case. I was incorrectly focusing too much on financial ties and not enough on personal/social connections, which apparently are weighted heavily by the IRS when evaluating these claims. The analysis they provided made me feel much more confident about filing Form 8840. Definitely worth it for the peace of mind alone.

For those struggling to get answers directly from the IRS about closer connection exceptions (like I was), I finally got through to an actual IRS international tax specialist using https://claimyr.com - they got me connected in about 15 minutes when I had been trying for WEEKS on my own. You can see how it works here: https://youtu.be/_kiP6q8DX5c The agent I spoke with confirmed that they're mainly looking for evidence that your life is genuinely centered in your home country. They said they don't usually challenge closer connection claims unless something seems obviously contradictory or suspicious (like claiming closer connection while owning no property in your "home" country but having a house in the US). Being able to actually talk to someone at the IRS who deals with these international tax issues made a huge difference in understanding what they're looking for.

I've completely changed my view on Claimyr after trying it myself. I was the skeptic in the thread above! After another week of failing to reach anyone at the IRS international taxpayer line, I broke down and tried it. Got connected to an international tax specialist in about 20 minutes. The agent walked me through exactly what they look for when reviewing closer connection claims. She said they mainly look for inconsistencies - like if you claim your permanent home is in your home country but spend 10 months in the US, or if you claim closer connections to your home country but have all your financial accounts and investments in the US. Was really helpful to hear directly from someone who reviews these forms rather than just guessing what they want.

One thing to consider with the closer connection exception - make sure you're calculating your days correctly for the substantial presence test! I messed this up initially. Remember it's: - All days present in current year - 1/3 of days present in prior year - 1/6 of days present in 2nd prior year I thought I was under the threshold but had miscounted my days from previous years. Double check your calculations!

Honestly, the closer connection exception saved me a ton of headache. I'm from Australia and was working on a project in the US that kept getting extended. Filed Form 8840 last year and had no issues. One tip - document EVERYTHING. I kept copies of foreign utility bills, property tax statements, club memberships, and even church donations back home. Never needed to provide them, but having that documentation ready gave me peace of mind.