Deep Dives23 min read
The 'Closer Connection' Exception: How to Avoid US Tax Residency Even if You Spend Time in the US
If your U.S. travel is increasing, the real risk is not your intent. It is drifting into the wrong filing posture because you waited too long to make a clear decision. Use this section as a practical framework to decide early, document your position, and avoid a last-minute scramble.
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