現(xiàn)在美國移民移居或到美國旅游短期居住的同胞越來越多了，按照美國稅法規(guī)定，凡是一年之中在美國居住或停留一段時間，就有可能成為美國的納稅人。對很多國人來說，美國稅法是個不大不小的麻煩。美國稅法雖嚴謹，但凡事都有例外。下面這條信息談的就是“更緊密關系例外”，也就是說，如果你與美國之外的另一個國家的關系更加緊密，你就可以豁免成為美國納稅人。下面，劉宇和貝特曼律師事務所的美國稅法律師 John D.為大家詳細解釋。

　　美國稅法律師及會計師:John D.Fitzpatrick

　　The “closer connection exception” applies to individuals who have fulfilled the substantial presence test but who have not stayed in the United States for 183 days in the current year. As the name implies, the purpose of the exception is to allow individuals to remain nonresidents if they have a closer connection to a foreign country. The requirements for the exception is as follows:

　　“更緊密的關系例外”適用某些滿足實質(zhì)性住居測試的要求但本人當年在美國境內(nèi)停留時間少于183天的個人。顧名思義，例外的目的是讓某些個人保持非美國稅務居民，前提是他們跟外國有更緊密的關系�！独�外》的要求如下：

　　A ‘tax home’ is generally the individual’s principal place of business. If there is no primary place of business, then it is where the individual’s permanent residence is located. If there is no permanent residence and no primary place of business, the individual is considered to be transient and thus cannot claim to have a tax home. Thus, this exception is most relevant to vacationers and people who do not have regular work to conduct in the United States. It requires the individual to submit a tax filing proving a ‘closer connection’ to this tax home.

　　Individuals who qualify for the closer connection should file Form 8840 - Closer Connection Exception Statement for Aliens.

　　通常，個人的“報稅居所”是本人經(jīng)營業(yè)務的主要地點。假如沒有經(jīng)營業(yè)務的主要地點，則以本人的永久居住地作為“報稅居所”。若本人兩個都沒有，則被認為是一個流浪者所以不能主張有“報稅居所”。因此，這個例外一般應用于游客以及沒有在美國常規(guī)工作的人。這個例外要求個人在申報的Form 8840 - Closer Connection Exception Statement for Aliens上證明本人跟外國的更緊密的關系。關系的意思包括如下的主觀因素：

　　The China-US tax treaty also has provisions with respect to residency. A closer evaluation of the tax treaty may be required ins certain cases.

　　中美稅收協(xié)定還有有關稅務居民的條款。在某些情況下需要查閱稅收協(xié)定。

　　作者：John D. Fitzpatrick

　　劉宇和貝特曼律師事務所 美國稅法律師