Form 8840
So far we are under the number of days required for this form. We carry bills with our address when we cross to go south. Never been asked. Should we be filling out this form anyway?
Forum Discussion
I guess I already know and can prove I have a "closer connection" to another counrty. I don't need the IRS to tell me that ....
Closer Connection to Two Foreign Countries
You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions:
You maintained a tax home beginning on the first day of the year in one foreign country,
You changed your tax home during the year to a second foreign country,
You continued to maintain your tax home in the second foreign country for the rest of the year,
You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country, and
You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country.
Establishing A Closer Connection
You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following:
Closer Connection to Two Foreign Countries
You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions:
You maintained a tax home beginning on the first day of the year in one foreign country,
You changed your tax home during the year to a second foreign country,
You continued to maintain your tax home in the second foreign country for the rest of the year,
You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country, and
You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country.
Establishing A Closer Connection
You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following:
