◉ Residency & Treaty
183-day rule / closer connection
The IRS substantial presence test and how to file a closer-connection exception (Form 8840) where available.
Short answer
A non-US citizen becomes a US tax resident under the substantial presence test if they were in the US for 31 days in the current year and 183 weighted days over three years (all of this year's days, one-third of last year's, one-sixth of the year before). The closer-connection exception on Form 8840 can break that result for people whose home remains in the UK.
Overview
Why this filing matters
The IRS substantial presence test and how to file a closer-connection exception (Form 8840) where available.
Note — Substantial presence test.
◉ Who this is for
- •Non-US citizens with significant US days
- •UK residents with US business travel
✓ What you get
- ✓Day-count analysis
- ✓Closer-connection filing where available
- ✓Treaty tie-breaker analysis
At a glance
- Key forms
- 8840
- Category
- Residency & Treaty
- Turnaround
- 2–3 weeks once documents are complete
- Filed by
- ACCA-qualified IRS Enrolled Agent
Our approach
Residence decided on the rules, not the calendar.
Where you are tax resident — and under which country's rules — drives almost everything else in a cross-border return. US residence can turn on the substantial-presence test or a closer-connection claim; UK residence turns on the Statutory Residence Test; and when both countries claim you, the treaty tie-breaker decides, but only if the position is actually claimed.
We work the residence question through each country's test and, where needed, the treaty tie-breaker, and document the result so the same answer holds for pensions, gains and double-tax relief rather than being re-argued on every form.
- US substantial-presence and closer-connection position worked through explicitly
- UK Statutory Residence Test applied, with split-year treatment considered
- Treaty tie-breaker claimed and documented when both countries claim you
Our process
How we handle your filing
Four steps from first email to filed return. Fixed fee confirmed in writing before any work begins.
01
Intake
Send us your situation by email or the enquiry form. We come back with the questions we need answered — every source of income for the year, filing history, accounts and entities — and a tailored document list.
02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fixed fee in writing before any work starts.
03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
04
File
You sign electronically; we e-file with the IRS / FinCEN and send you the acceptance confirmations for your records.
Pricing
Fixed fees — no surprises
Residency analysis: £350 + VAT for a day-count and exception review. Form 8840 preparation is bundled free with 1040NR filings.
Prices are indicative starting points and exclude UK VAT, which applies to UK-resident clients only. We quote in writing once we have confirmed every source of income and your filing history for the years involved.
FAQs
Common questions
Sources
Rules, thresholds and penalties are as published by the IRS and FinCEN at the time of our last review (2026-09-08); always check the current instructions for the year you are filing.
Related services
Others in Residency & Treaty
Who this is for
Situations where this filing usually applies
Related reading
Guides from our team on this topic
Ready to get this filed?
Tell us your situation and we’ll reply by email within 2 working days with our questions, then a written scope, fixed fee and document list.