Mailing address different from residence address?

It seems simple logic that your son's "address of record" where the IRS could reach him, is via your own mailing address -- and since that's the address which has been used in previous years, you should continue to use it until or unless he establishes another permanent and "accessible" address.

Bill

I tend to agree with Bill on this. BUT I will add a caveat -

You need to be careful about various credits and other issues, some of which are allowed ONLY for those living in the U.S. By filing with YOUR U. S. Address it is entirely possible that the IRS, and maybe the state, will assume he lives in the U. S. and they could issue him a credit or refund to which he is not entitled.

Be Careful, Gene E. Utterback, EA, RFC, ABA

He needs to show that he is a full time foreign resident, so he must put his foreign address on the return. Besides, he is not filing a state return. If he is using our address he will be required to file a state return.

The other side of the issue is that he needs to show he is a full time foreign resident so he can get the foreign resident tax exemption.

Peter: Sorry, but your original question included the information that no tax was owed. Now that you clarify his foreign residency is the basis for that, + the state return, it is apparent that the best advice is that you file again on paper rather than efiling, since you need to include a note.

It is possible to attach explanatory remarks to efiles, but not for the purpose of explaining the address of record issue, AFAIK.

Bill

This seems like reasonable advice to me, but what's wrong with using line 1 on form 2555 for the foreign addres, and reporting the US address on form 1040?

Because using Taxcut you need to put a foreign address on the 1040 to show that he is a full time foeign resident, and thus get the foreign residence exclusion. I think I'll go with Bill and just paper file.