If I exceed the substantial presence formula but stay under 183 days this year, can the closer connection exception save me?
I am a consultant living mostly in Thailand with a Wyoming LLC. My U.S. day count will probably be around 145 this year, but when I add the prior-year weighted days it looks like I may meet the substantial presence formula. I definitely stayed under 183 actual days in the U.S. this year.
Someone told me Form 8840 might let me stay a nonresident if my closer connection is still Thailand. I do not know when that works or what records I need.
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