现在美国移民移居或到美国旅游短期居住的同胞越来越多了，按照美国税法规定，凡是一年之中在美国居住或停留一段时间，就有可能成为美国的纳税人。对很多国人来说，美国税法是个不大不小的麻烦。美国税法虽严谨，但凡事都有例外。下面这条信息谈的就是“更紧密关系例外”，也就是说，如果你与美国之外的另一个国家的关系更加紧密，你就可以豁免成为美国纳税人。下面，刘宇和贝特曼律师事务所的美国税法律师 John D.为大家详细解释。

　　美国税法律师及会计师: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:

　　“更紧密的关系例外”适用某些满足实质性住居测试的要求但本人当年在美国境内停留时间少于183天的个人。顾名思义，例外的目的是让某些个人保持非美国税务居民，前提是他们跟外国有更紧密的关系。《例外》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，个人的“报税居所”是本人经营业务的主要地点。假如没有经营业务的主要地点，则以本人的永久居住地作为“报税居所”。若本人两个都没有，则被认为是一个流浪者所以不能主张有“报税居所”。因此，这个例外一般应用于游客以及没有在美国常规工作的人。这个例外要求个人在申报的Form 8840 - Closer Connection Exception Statement for Aliens上证明本人跟外国的更紧密的关系。关系的意思包括如下的主观因素：

　　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.

　　中美税收协定还有有关税务居民的条款。在某些情况下需要查阅税收协定。

　　作者：John D. Fitzpatrick

　　刘宇和贝特曼律师事务所 美国税法律师