Can I use the Closer Connection Exception to avoid U.S. tax residency even if I meet the Substantial Presence Test?
I own a Wyoming LLC and I spent 135 days in the U.S. this year, plus about 100 days in each of the prior two years. When I run the weighted formula, I come to about 185 days, which puts me over the 183 threshold. But my permanent home is in the UK, my family lives there, my bank accounts are there, and I only come to the U.S. for business. Is there an exception that lets me claim I have a closer connection to a foreign country? I heard something about a Form 8840.
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