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Hello all,
In accordance with the IRS, there’s a SPT exception for college students that permits me to say nonresidency if I fulfill:
The second exception to the substantial presence check for aliens is about forth in Inside Income Code part 7701(b)(5)(D) and (E) and in Treas. Reg. § 301.7701(b)-3(b)(7)(iii). The exception is obtainable solely to alien college students (not lecturers/researchers, and many others.), and incorporates 4 necessities for its software. The coed –
doesn’t intend to reside completely in the USA;
has considerably complied with the immigration legal guidelines and necessities referring to his pupil nonimmigrant standing;
has not taken any steps to vary his nonimmigrant standing in the USA towards changing into a everlasting resident of the USA; and
has a more in-depth connection to a overseas nation than to the USA as evidenced by the components listed in Treasury Regulation 301.7701(b)-2(d)(1).
At present, I do not intend to stya within the US, however that may change. Both manner, I fulfill (1), I fulfill (2) and (3) additionally.
My query is about (4), can I declare nearer connection to a overseas nation if I filed for nonresidency in Cananda additionally?
301.7701(b)-2(d)(1). appears to state that “The situation of the person’s everlasting house;” generally is a cause for claiming nearer ties.
Thanks prematurely!
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