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Expatriate Tax Home in a Foreign Country

Form 2555 & Foreign Tax Home

Prior to claiming the foreign income exclusion on Form 2555 or 2555EZ, expatriate taxpayers must first establish a foreign tax home for the entire period of their bona fide residence or physical presence abroad. Once you successfully establish your foreign tax home, you are eligible to exclude a substantial portion of your foreign earnings, which in recent tax years has allowed expatriates to exclude more than $90,000 of their income from tax.

Your tax home is not always the place of your domicile or permanent residence; and it can change as frequently as your intentions do. More specifically, the IRS will consider your tax home to be the location where your main places of employment or business activities are. For example, if you work for a U.S. company that requires your area of expertise in its China office for six months, your tax home remains in the U.S. since it’s a temporary work assignment. However, if the employer offers you a permanent position in China, you now have a foreign tax home. This is true even if your initial intentions are to remain in China for only two years.

Foreign Tax Homes Require Bona Fide Residency or Physical Presence

As an expatriate, you must satisfy the requirements of either the bona fide residence test or the physical presence test before the IRS will acknowledge your foreign tax home on Form 2555. The physical presence test requires that you remain outside of the U.S. and its territories for 330 days of any consecutive 12-month period. In contrast, you can also claim a foreign tax home if you are a bona fide resident of a foreign country. Other than the fact that you must reside in a foreign country for a full tax year, proving you are a bona fide reside focuses more on your intentions than the number of days you are abroad. You can be a foreign resident and still return to the U.S. periodically during the year, but you must treat your foreign residence as the home you always return to during the tax year. For example, signing a one-year apartment lease in Dubai is more indicative of an intention to establish a foreign residence, regardless of the frequently you take trips back to the U.S., than staying in hotels for the entire year.

IRS Reference: Foreign Income Exclusion-Tax Home in Foreign Country