I crossed the five-year student limit and may now meet substantial presence. Can the student closer-connection exception still keep me nonresident?
The filing got more serious this year because I may no longer be able to exclude my U.S. days automatically as a student. I had assumed that meant the nonresident story was simply over, but the IRS page about the closer-connection exception for foreign students suggests there may still be a narrow path to remain nonresident if specific conditions are met.
I want to know how real that path is. If it exists only for students who can prove intent, compliance, and a stronger foreign connection, I would rather treat it as an evidence-heavy exception than as some kind of automatic extension of the old student rule.
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