Tax residency

US closer connection — under 183 days calculator

The closer-connection exception generally requires fewer than 183 days in the United States in the current year, a qualifying foreign tax home, a closer connection abroad and timely filing of Form 8840. The day count is only one requirement.

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Your recorded visits

Add visits to this region. Overlapping dates count once.

How this count works

Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

The exception also requires a qualifying foreign tax home, a closer connection abroad, compliance with the green-card restrictions and timely filing of Form 8840. Review the Internal Revenue Service rules for excluded days.

Read the complete rule explanation →