- quote -

(a) Job-related travel is just that -- travel -- away from
home. California is the "main home" that they're away from
when they travel to England. If it's job-related travel, do
they deduct the travel expenses, or get reimbursed by an
employer? If so, that's further evidence that England is not
home.

(b) In order to exclude $500,000 they BOTH have to have met
the use test, i.e. lived in it as their main home for 2
years (though not necessarily at the same time). If they
don't both meet that test, then the tests have to be applied
separately to each one, and each can exclude $250,000 if he
or she separately meets all the requirements.

- quote -

I can't argue with that.

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- quote -

They claim that at least one of them has spent over 6 months
each year in the home and to have employment that justifies
being in England (job related travel).

I realize this is a stretch, but I want to explore the issues.

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- quote -

I don't think they can qualify at all. To qualify for the
exclusion you have to have not only lived in the home for 2
out of the last 5 years, but you have to have lived in it as
your *main home*. From what you have written, it doesn't
sound like this was the main home of either spouse at all
during the last 5 years.

- Bob Sandler

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Home is in England. Male and Female purchased approx 5
years ago. Subsequently married. Live in CA and have since
shortly after house purchase. Tax as US residents in years
before becoming US citizens. One spouse has spent
substantial time each year living in home. Sale to take
place 2006.

Under what conditions can they qualify for exclusion?

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >