"Arthur L. Rubin" <ronnirubin[at]sprintmail.com> wrote:

- quote -

Arthur, what's your source that the bona fide resident can be claimed only
with a treaty? I didn't see that in Section 911.

David Rosenbaum

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Harlan Lunsford" <lunstax[at]bellsouth.net> wrote:
- quote -

No, no treaty is necessary to claim the Section 911
exclusion. However, if the taxpayer was in "Violation of
Travel Restrictions" - i.e., he was in a country to which
the US banned travel (as of 2003 - Iraq with certain
exceptions, Libya, and Cuba), then they take away the
exception.

David Rosenbaum

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Harlan Lunsford wrote:

- quote -

Only for a permanent resident under the "bona fide resident"
test. Citizens, and all qualifying under the "physical
presence" test only need to be in a country in which he
could be present legally. This MIGHT exclude Bosnia.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Arthur L. Rubin wrote:
- quote -

Right, but to qualify for the exclusion does there not have
to be some kind of treaty in effect between the US and
foreign country (here Bosnia) for the exclusion to apply?

- quote -

But he only needs six years' worth, so 1998 and 1999 only.

Cheer$,
Harlan Lunsford, EA n LA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Hankal" <hankal[at]aol.com> wrote:

- quote -

The journalist should file the missing tax returns. The
foreign currency needs to be converted to US Dollars at the
rate in effect for the year in question when reported on the
return.

If he was out of the country for most or all of each year,
he may qualify for the foreign earned income exclusion IF he
files a return and claims it. If he waits until the IRS
demands the return, then this option will no linger be
available. In other words, he cannot go back and say he
didn't file because the exclusion was available, it must
actually be claimed, or all of the income will be deemed
taxable.

Question to ask: Was he employed by a foreign company, or
was he a self-employed freelancer? This may make a
difference on what income and expenses are claimed.

Bryan

--
-------- Bryan Kellar, EA
Oregon Tax Help, Inc. Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Hankal" <hankal[at]aol.com> wrote:

- quote -

File them as soon as possible.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Hankal wrote:

- quote -

File at minimum years 1998 and 1999, thus making the six
years which might satisfy "THEIRS".

Cheer$,
Harlan Lunsford, EA n LA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Hankal wrote:

- quote -

I had assumed that the section 911 (foreign earned income)
exclusion was only available on timely filed returns, so he
would have to file the back tax returns and not be allowed
the FEIE. However, I recently had occasion to check that
out, and found that it was allowable on an original (but
late) return if not under audit, or even if under audit if
no taxes are due after taking the exclusion. So, he may
very well still be required to file (unless his income was
in a blocked currency or less than the normal filing
requirements of personal exemption plus standard deduction),
but if his earned income is less than the maximum FEIE, and
his unearned income is less than the normal filing
requirements for the specific years, he should be able to
file the back tax returns, and owe no taxes or penalties.

He may have difficulty finding forms from 1993, but I
believe forms from 1994 on are available on the IRS web
site.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Journalist Lives in Serbia, get compensation in foreign
currency to cover the war. He is a US citizen and has not
filed a tax return from 1993 to 1999. Now he is back in the
US and files the required tax returns from 2000 to 2003.
What should he do for the 1993- 1999 returns?

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->