Bona Fide Residence Test

Under the Bona Fide Residence Test, the "uninterrupted period including entire tax year" seems to make an exception for temporary trips (provided a "definite, temporary purpose" with "clear intention of returning from such trip, without reasonable delay").

If a US resident client:

began taking up residence in a foreign country from Jan. 15-Aug. 15 traveled back to the U.S for a business trip (not declaring residency there) from Sep. 15-Oct. 15, and went back from Nov. 15-Dec. 15,

are they a bona fide resident of that foreign country for that tax year? Or, is the travel period considered an interrupted period?

Any help is appreciated.

Reply to
mycpacha
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I am going to assume that your reference to Jan. 15, Aug. 15, etc. means the year 2015 and not the day of the month.

Assuming that this person had established his foreign residence by Jan.

1, 2015 and was still in residence on 12/31/15 and that his tax home was his foreign residence, that period of time would count as an uninterrupted period of a full tax year. The two absences of one month each are okay as long as they were temporary.
Reply to
Alan

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