"raylopez99" <raylopez99[at]yahoo.com> wrote:

- quote -

The 30-day rule does not apply to a taxpayer who qualifies
as a bona fide resident. Each of these rules is separately
stated in the law and the regulations and the bona fide rule
contains no language about the 30-day requirement.

I have been preparing returns for expats for many, many
years. I have always told my clients that qualifying under
the bona fide rules has a number of advantages. One of the
major benefits of claiming bona fide residence is that you
do not have to count your days in the US. It is not unusual
for business people stationed in a foreign country to have
to make multiple trips to their home offices, etc. in the
US. Often, the total number of days will exceed 30 days.
This may reduce the amount of the exclusion that can be
claimed but it does not affect the eligibility for the
exclusion.

I've never heard of the IRS challenging a taxpayer on this
issue.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

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"raylopez99" <raylopez99[at]yahoo.com> wrote:

- quote -

The 30-day rule does not apply to a taxpayer who qualifies
as a bona fide resident. Each of these rules is separately
stated in the law and the regulations and the bona fide rule
contains no language about the 30-day requirement.

I have been preparing returns for expats for many, many
years. I have always told my clients that qualifying under
the bona fide rules has a number of advantages. One of the
major benefits of claiming bona fide residence is that you
do not have to count your days in the US. It is not unusual
for business people stationed in a foreign country to have
to make multiple trips to their home offices, etc. in the
US. Often, the total number of days will exceed 30 days.
This may reduce the amount of the exclusion that can be
claimed but it does not affect the eligibility for the
exclusion.

I've never heard of IRS challenging a taxpayer on this
issue.

Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Here's a tricky question: once you, a US citizen, establish
yourself as a foreign bona fide resident (say you've lived
in a foreign country and met all the requirements, for the
last 10 years), can you take a vacation in the USA for more
than 30 days, say 6 weeks? IRS Publication 54 and my
literal reading of it says "yes". Take a look at example 1
on page 14.

But the IRS, as is typical of a bureaucracy, tries to stick
as close to the 30 day rule as they can (which is part of
the 330 day out of 365 day rule, which is different from the
bona fide foreign resident rule). As per the example
above--they literally said 30 days in that example. It
would have been more helpful if the example was for 45 days.

What do you think? If it's close, just say so. If
challenged by the IRS I will cite the literal language (I
plan on taking a 45 day vacation in the US this year, and am
a bona fide foreign expat from the US).

RL

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >