I spent 170 days in the U.S. and the rest in Portugal. Is Form 8840 my main defense now?
I live mostly in Portugal and run a Delaware LLC remotely. This year I spent about 170 days in the United States for travel, family visits, and a few work trips, which is more than I am comfortable with but still below 183. I still have my apartment in Portugal, most of my belongings there, and the rest of the year was clearly centered there.
I am trying to understand whether this is the classic Form 8840 situation or whether I am oversimplifying it. I know the day count matters, but I also want to know which foreign-country ties become most important once you are close enough to the U.S. threshold that the closer-connection file really needs to be convincing.
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