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You meet up with the presence that is physical if you’re actually contained in an international nation or nations 330 complete times during a time period of 12 consecutive months. The 330 qualifying times don’t need to be consecutive. The real existence test relates to both U.S. residents and U.S. resident aliens.
The real existence test relies just on what very very long you stay static in a international nation or nations. This test will not rely on the variety of residence you establish, your motives about time for the usa, or perhaps the type and function of your stay abroad. Nonetheless, regard to the nature to your intentions and intent behind your stay abroad are relevant in determining whether you meet up with the taxation house test, as explained under Chapter 4 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens overseas.
330 Comprehensive Days
Generally speaking, to meet up the physical existence test, you truly must be physically contained in an international nation or nations for at the very least 330 complete times throughout the period that is 12-month. You are able to count times you spent abroad for almost any explanation. There is no need to stay a international nation just for work purposes. You may be on a break time.
That you don’t meet up with the real existence test if infection, household dilemmas, a secondary, or your boss’s orders make you be there at under the desired amount of the time. Additionally, while you were in violation of the law if you are present in a foreign country in violation of U.S. law, you will not be treated as physically present in a foreign country. Income which you make from sources within this type of nation for solutions done during a time period of breach will not qualify as international earned earnings. Continue reading “Foreign Earned Income Exclusion – Real Existence Test”