The Closer connection Form is to be used if you exceed a certain number of days in the U.S. The formula for the calculation follows:

For the year 2009 (form to be filed by June 15)

     Add the number of days spent in the U.S. in 2009
     Add one-third the number of days spent in 2008
     Add one-sixth the number of days spent in 2007

If the total is more than 183 and you are in the U.S. in 2009 for more than 30 days, or if you have spent more than 122 days on average (4 months) in the U.S. each year, fill out Form 8840 to AVOID BEING DEEMED A U.S. RESIDENT and having to file a U.S. tax form.

If you are still confused, check with your accountant or lawyer.

The above is an interpretation and we are not liable for any errors or omissions.

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