Greetings,
I started working as an expatriat for the US government agency on February 1 this year. I was on vacation in the US for 21 days, including the flying time to and from the country. I realize that in order to claim the tax exemption on first $80,000 or so of the gross income I have to be outside of the US for at least 330 days. My question is, how this time is counted - from January till December, that is, during the tax year, or from the time I started my employment - in such a case, from February 1 this year till February 1 next year?
If the first rule is true, then it seems I won't be able to claim the tax relief, since I was home the whole month of January, even though I did not work at that time, as I was busy preparing for my departure, plus my vacation time, which overally exceeds 35 days.
If the second rule is true, it seems that I still may come home for another vacation to be eligible, as long as the total time in the US from February 1 till February 1 next year does not exceed 35 days.
My wife is working in the US while I'm overseas. Can we file a joint return and I can still be eligible for the tax relief?
How can I prove to the IRS, in case of an audit, that I really was out of the country for the required period of time? Entry/exit stamps in the passport? In this a case someone who has his passport stolen and replaced (such things unfortunately do happen) cannot claim the tax relief for that year?
Thanks in advance,
Alex