Who this is for
- Non-US citizens with significant US days
- UK residents with US business travel
Residency & Treaty
183-day rule & closer connection
The IRS substantial presence test and how to file a closer-connection exception (Form 8840) where available.
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.
What you get
- Day-count analysis
- Closer-connection filing where available
- Treaty tie-breaker analysis
Our approach
Built for the cross-border edge cases.
Most US-UK filings fail the same way: a treaty position that wasn’t disclosed, a foreign account that slipped under FBAR thresholds, a PFIC election filed in the wrong year, a carry-forward not tracked from one preparer to the next. The cost of any single one of those is rarely catastrophic on its own — it’s the compounding over multiple filing seasons that quietly turns a clean tax life into a six-figure remediation project.
We start every engagement by looking at the edge cases first — the elections, the disclosures, the carry-forwards, the side-effects on next year’s return — and only then turn to the routine line items. The result is a filing that reads cleanly to anyone who picks it up next: another preparer, the IRS, or a successor in your own business.
- Position memo on every meaningful election, with the reasoning written down for the next return
- Carry-forwards (FTC, capital losses, PFIC basis) tracked year-on-year so nothing expires unused
- Plain-English commentary on every position taken — the kind that makes a future audit a non-event
Our process
How we handle your 183-day rule & closer connection
Four steps from first call to filed return. Fixed fee confirmed before any work begins.
- 01
Intake
30-minute scoping call. We confirm your situation, required filings, and send a tailored document list.
- 02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fee before any work starts.
- 03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
- 04
File
E-file with the IRS / FinCEN, send confirmations, and handle any follow-up notices or questions.
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.
FAQs
Common questions about 183-day rule & closer connection
Am I a US tax resident if I hold a Green Card?
Yes — Green Card holders are US tax residents for worldwide income from the moment the card is issued until formally abandoned (Form I-407). Living outside the US doesn't end residency automatically.
How does the Substantial Presence Test work?
Count days in the current year + 1/3 of last year's + 1/6 of two years ago. If the total is ≥183 and current-year days ≥31, you're a US tax resident for that year — unless an exception applies.
What's the closer-connection exception?
If you meet SPT but have fewer than 183 days in the current year and can demonstrate a tax home plus closer connections outside the US, Form 8840 preserves non-resident status. Doesn't apply to Green Card holders.
Does the treaty tie-breaker always win?
No — the treaty tie-breaker (Article 4) only applies when you're a resident under both countries' domestic rules simultaneously. If you've already escaped US residency via closer-connection, there's nothing to tie-break.
Ready to get this filed?
Tell us your situation and we'll confirm scope, a fixed fee, and the documents we need — usually within one business day.