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Politics : Foreign Affairs Discussion Group -- Ignore unavailable to you. Want to Upgrade?


To: kumar who wrote (187955)6/1/2006 4:47:34 PM
From: sylvester80  Respond to of 281500
 
Looking at google I found the following... Are you a U.S. citizen or a non-U.S. citizen (green card holder)? Cause that makes a difference. A U.S. citizen to be considered a U.S. expatriate needs to live abroad for MINIMUM 330 days out of any consecutive 12-month period.

globaltaxhelp.com

A U.S. green card holder can do the same if he does not meet the Substantial Presence Test

The substantial presence test: you must be physically present in the U.S. (during a period you do not hold an F, J, M or Q visa) for at least:

31 days during the current year, and

183 days during the 3-year period that includes the current year and the previous two years, counting:
...all of the days you were present in the current year, and
...1/3 of the days you were present in the first preceding year, and
...1/6 of the days you were present in the second preceding year.

globaltaxhelp.com

At least this is what I gather by doing a search on google.



To: kumar who wrote (187955)6/1/2006 7:11:18 PM
From: Hawkmoon  Respond to of 281500
 
180 days is what my accountant told me, filed returns on that basis, got refund.

Well then, either your accountant is wrong, or IRS Publication 54 is wrong.

However, if you went overseas in the middle of the tax year, and are planning on being gone another 180 days in the next, then yes.. you are able to claim 1/2 of that amount.

But I would be curious as to your circumstances, if you want to go private on this topic.

Hawk