Читать книгу Larry's 2016 U.S. Tax Guide 'Supplement' for U.S. Expats, Green Card Holders and Non-Resident Aliens in User Friendly English - Laurence E. 'Larry' - Страница 11

This is the other, generally easier way to qualify for the foreign earned income exclusion. It is quite applicable to situations similar to Scenario # 2, below, and is, by and large, applicable to all long-term expats and green card holders. If you are a legitimate/bona fide resident of a foreign country (or countries) for an uninterrupted period that includes an entire year, then you are eligible to use the bona fide residence test to qualify. Let’s use our Hong Kong teacher as an example. Let’s assume that she or he followed the initial year guidelines to qualify for 2015 under the physical presence test, and that our friendly teacher is still at the job at the end of 2016. Well for tax year 2016, because of that ‘uninterrupted first year’, that teacher could go back to the states for the balance of the summer, come home again for Thanksgiving and then take the Christmas holidays back home in the States with his or her family and not worry one bit about exceeding the 35 days because the ONLY thing that matters under the bona fide residence test for tax year 2016 is that you are indeed a bona fide resident! If you can afford it, take those vacations – see the world! You are not violating the conditions of bona fide residency – once you attain it, you definitely do not want to lose it!