The Internal Revenue Code (IRC) contains two exceptions to the substantial presence test which can be used to maintain nonresident status. First, there is the general exception to the substantial presence test available to all aliens under IRC 7701(b)(3)(B) and (C) and Treas. Reg. 301.7701(b)-2 (known as the closer connection exception). Most foreign students cannot use this exception, however, because of the requirement that the individual not have been physically present in the United States during the current year on more than 182 days, and the requirement that their tax home be located outside the United States.