Closer Connection Exception Form 8840 Calculator 2026
Determine eligibility for the Closer Connection Exception to the Substantial Presence Test. Score all 9 IRS connection factors, calculate SPT day count, and check Form 8840 filing deadline.
Must be LESS than 183 to qualify for CCE
9 Connection Factors (check where your connection is STRONGER)
For each factor, select whether your ties are closer to the US or to the foreign country.
Substantial Presence Test Calculation
When Do You Need Form 8840?
Form 8840 is needed when: (1) You meet the Substantial Presence Test (183+ weighted days), AND (2) You want to claim you are a non-resident alien for tax purposes because your closer connection is to a foreign country. Without filing Form 8840, the IRS will treat you as a US resident and tax your worldwide income.
Substantial Presence Test:
Weighted Days = Current Year Days + (Prior Year Days รท 3) + (2-Year Prior Days รท 6)
SPT Met = Current Year โฅ 31 days AND Weighted Days โฅ 183
CCE Requirements (all three must be true):
1. Current year US days < 183
2. Tax home in foreign country
3. Closer connection to foreign country (majority of 9 factors)
Form 8840 Due: April 15, 2027 (for tax year 2026)
Weighted Days = Current Year Days + (Prior Year Days รท 3) + (2-Year Prior Days รท 6)
SPT Met = Current Year โฅ 31 days AND Weighted Days โฅ 183
CCE Requirements (all three must be true):
1. Current year US days < 183
2. Tax home in foreign country
3. Closer connection to foreign country (majority of 9 factors)
Form 8840 Due: April 15, 2027 (for tax year 2026)
Example โ 120 days in 2026, 90 in 2025, 120 in 2024:
Weighted days: 120 + (90รท3) + (120รท6) = 120 + 30 + 20 = 170 days
SPT NOT met (170 < 183) โ No Form 8840 needed
With 150 days in 2026, same prior years:
150 + 30 + 20 = 200 days โ SPT MET โ File Form 8840 if CCE qualifies
Weighted days: 120 + (90รท3) + (120รท6) = 120 + 30 + 20 = 170 days
SPT NOT met (170 < 183) โ No Form 8840 needed
With 150 days in 2026, same prior years:
150 + 30 + 20 = 200 days โ SPT MET โ File Form 8840 if CCE qualifies
Sources & References (click to expand)
- IRC ยง7701(b)(3)(B) โ Closer Connection Exception to Substantial Presence Test
- Reg. ยง301.7701(b)-2 โ Closer Connection to a Foreign Country (9-factor test)
- IRS Form 8840 Instructions โ Closer Connection Exception Statement for Aliens
- IRS Publication 519 โ US Tax Guide for Aliens (SPT, CCE, and resident alien rules)
- IRS โ Closer Connection Exception (official IRS guidance page)
Extended
Multi-Factor Scoring Calculator with Treaty Tie-Breaker
Toggle all 9 connection factors. Real-time CCE eligibility score. Treaty tie-breaker fallback analysis. Filing deadline countdown.
Score all 9 connection factors in detail. See real-time eligibility status, treaty tie-breaker fallback, and Form 8840 filing deadline countdown.
9-Factor Connection Scoring (Toggle Each Factor)
For each factor, toggle whether it is closer to the FOREIGN country (recommended) or the US.
Connection Factor Visual Score
Treaty Tie-Breaker Fallback (Form 8833)
Form 8840 Filing Deadline: April 15, 2027
Frequently Asked Questions
What is the Substantial Presence Test and when does it apply?
The Substantial Presence Test (SPT) treats a foreign national as a US tax resident if they meet a mathematical day count: (1) Present in the US at least 31 days in the current year, AND (2) The sum of days in the current year PLUS 1/3 of days in the prior year PLUS 1/6 of days two years ago equals 183 or more. For example, 120 days in 2026 + (90 ร 1/3 = 30) + (120 ร 1/6 = 20) = 170 days โ does NOT meet SPT. If you meet SPT, the US taxes your worldwide income as if you were a citizen, unless you qualify for an exception like the Closer Connection Exception.
What is the Closer Connection Exception and what conditions must be met?
The Closer Connection Exception (CCE) under IRC ยง7701(b)(3)(B) allows a person who would otherwise be a US resident under SPT to be treated as a non-resident if three conditions are met: (1) They were present in the US fewer than 183 days in the CURRENT year (this is non-waivable); (2) They maintained a tax home in a foreign country during the year; and (3) They had a closer connection to that foreign country than to the US. "Closer connection" is determined by a holistic look at where your life is centered โ family, home, business, social ties, driver's license, voting, banking.
What factors does the IRS consider for "closer connection" to a foreign country?
The IRS looks at 9 factors in Reg. ยง301.7701(b)-2: (1) Location of your permanent home; (2) Location of your family; (3) Location of personal belongings; (4) Location of business activities; (5) Location of organizations/clubs memberships; (6) Location of charitable contributions; (7) Location where you conduct business/banking; (8) Location of driving license issued; (9) Country for which you are a registered voter. No single factor is determinative โ the IRS looks at the totality. Generally, a majority of factors should point to the foreign country.
What is the deadline for filing Form 8840 and what happens if you miss it?
Form 8840 (Closer Connection Exception Statement for Aliens) must be filed by April 15 of the year following the tax year in question (or June 15 if you had no wages subject to US withholding). If you file an extension of your US return, Form 8840 may be filed with that extended return. If you fail to file Form 8840 and you met SPT, the IRS may treat you as a US tax resident for that year. There is a reasonable cause exception, but you must proactively establish that you qualify and file as soon as possible. Late filing may be possible with an explanation.
When should I use a tax treaty tie-breaker instead of Form 8840?
If you do not qualify for the Closer Connection Exception (e.g., you spent 183+ days in the US in the current year), but you have a tax treaty between the US and your home country, you may still be able to claim non-resident status under the treaty's tie-breaker provisions. The tie-breaker typically looks at: (1) permanent home; (2) center of vital interests; (3) habitual abode; (4) nationality. Treaty claims are made on Form 8833 (Treaty-Based Return Position Disclosure). You cannot use both the CCE and a treaty tie-breaker simultaneously โ they are alternative arguments.