LindyJo <lindjo[at]crankmail.com> wrote:

- quote -

To qualify for the foreign exclusion, his tax home must be outside the
US. Since the IRS will probably claim that his tax home is the base
or home port of the ship. If it is a US flagged ship, this is
probable. He could try claiming the exclusion (up to $82,400 for
2006) but would have to reduce the qualifying days by the number of
days his ship was in a US port.

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. > << ------------------------------------------------------- >

lindyJo <lindjo[at]crankmail.com> wrote:

- quote -

To qualify for the foreign exclusion, his tax home must be
outside the US. Since the IRS will probably claim that his
tax home is the base or home port of the ship. If it is a
US flagged ship, this is probable. He could try claiming
the exclusion (up to $82,400 for 2006), but would have to
reduce the qualifying days by the number of days his ship
was in a US port.

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. > << ------------------------------------------------------- >

My brother is a second mate in the Merchant Marines. His
ship runs between Valparaiso, Chile and either Oakland or
Houston. He'd been a Texas resident using my address since
going to sea. He changed his residence to Chile in early
January when he married a Chilean school teacher and bought
a home outside of Valparaiso with her. He's changed his
Texas driver's license, his voter's registration, and
everything he could think of to his Chilean address.

He rattled off a list of benefits he was going to get with
this arrangement. One of them was his income is now gets
the the foreign-earned income. Is this correct - he owes no
federal income taxes?

Lindy

<< ------------------------------------------------------- > << The above is intended for educational purposes only. > << It does NOT constitute legal OR professional advice. > << It cannot be used by any taxpayer, for the purpose of > << 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. > << ------------------------------------------------------- >