On Fri, 11 Jan 2008 12:29:35 EST, Dave Programmer
<davejavaprogrammer[at]yahoo.com> wrote:

- quote -



Your reading of the rule is correct. You must have met the
requirements for the exclusion at the time you file your return. Thus,
if you file in February, IRS will disallow the exclusion, on the
grounds you do not meet the minimum period. Wait until after March
and you will be OK.

Remember, the maximum exclusion must be allocated on the number of
days in 2007.

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

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I'm a US citizen who moved to Australia in March 2007. I earned income
in Australia in 2007 after moving here. I'd like to know if I can
claim the (pro-rata) foreign income exclusion when I file my 2007
taxes. In particular, I'd like to know if I can claim this exclusion
when I file my 2007 taxes this year based on the Physical Presence
Test, even though my 330 day period of being outside the US will end
in Feb 2008.

The summary of the physical presence test is
A U.S. citizen or a U.S. resident alien who is physically present in a
foreign country or countries for at least 330 full days during any
period of 12 consecutive months.

So, while I hadn't satisfied this test as of Dec 31, 2007, I will have
satisfied it sometime in Feb 2008. So, if I submit my 2007 return
after the 330 day period has ended in Feb, can I claim the exclusion
then or do I have to amend my 2007 return sometime in the future?

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<< ------------------------------------------------------- > << 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 (2007) - All rights reserved. > << ------------------------------------------------------- >