I qualified for the closer connection exception, but I missed the Form 8840 deadline. Did I just lose it?
I am a UK founder with a Wyoming LLC and I spent 146 days in the United States during the year, so I was careful about staying under the 183-day actual-presence limit for the closer connection exception. My tax home stayed in London, my lease and bank records were all there, and I never intended to become a U.S. resident for tax purposes. The problem is that I only learned about Form 8840 after the filing deadline had already passed.
Now I am trying to figure out whether this is just an administrative mistake I can explain or whether the IRS treats a late Form 8840 as fatal to the exception. I want the straight answer on what the IRS actually says, especially whether there is any path left if I can document that I took serious steps to comply once I found the issue.
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