KarenJ2
Expert Alumni

Deductions & credits

In reviewing the rules, there is one important rule: You cannot claim Closer Connection to a Foreign Country if you have been present in the US for more than 183 days in 2019.

 

Please see page 6 of Publication 519.  

 

IRS The Closer Connection Exception to the Substantial Presence Test for Foreign Students   please see the last sentence in the second paragraph.

 

Unfortunately, you do not qualify.

 

 

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