◉ Category
Residency & Treaty
Where you're tax-resident when your life spans two countries — substantial presence, closer connection, and treaty tie-breaker analysis.
Services in this category
- 183-day rule / closer connectionThe IRS substantial presence test and how to file a closer-connection exception (Form 8840) where available.→
- US-UK treaty planningResidence tie-breaker, pension sourcing, capital gains, and double-tax relief under the US-UK treaty.→
- Federal & state residence reviewsDomicile, tie-breaker, and US state residency planning for clients moving between jurisdictions.→