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Person for federal tax purposes if he or. Check to see if you’re a u.s. Web generally, under the substantial presence test, an alien individual is classified as a u.s. Web form 8840 closer connection exception statement for aliens is used to claim the closer connection to a foreign country. Nonresidents and the substantial presence test. Residency calculator for canadian snowbirds. Web the filing deadline for form 8840 is june 15 of the year following the end of the relevant tax year unless the filing.