Physical-Presence Test
外汇网2021-06-19 14:32:31
95
Similar to the bona fide foreign residence test, the physical-psence test allows taxpayers to claim the foreign earned income exclusion. The test mandates that a taxpayer must be physically psent in a foreign country for at least 330 full days out of the year in order to claim the exclusion. The days do not have to be consecutive and the test applies both to U.S. citizens and resident aliens.
The reason for being abroad is irrelevant to this test. However, a family emergency, illness or employer directive is not a sufficient reason to allow for the exclusion if it causes the taxpayer to be psent in a foreign country for less than the required 330 days. Furthermore, a "day" is considered a full 24-hour period, so days of arrival and departure in a foreign country do not count toward the required time.
标签:
- 上一篇: Baby Boomer
- 下一篇: Overvalued
随机快审展示
推荐文章
- 黑马在线:均线实战利器 8724 阅读
- 短线交易技术:外汇短线博弈精讲 4059 阅读
- MACD震荡指标入门与技巧 4189 阅读
- 黄金操盘高手实战交易技巧 4539 阅读
- 做精一张图 3295 阅读
热门文章
- 港币符号与美元符号的区别是什么啊? 24987 阅读
- 我国各大银行汇率为什么不一样啊? 15115 阅读
- 越南盾对人民币怎么算的?越南盾对人民币汇率换算方法是什么 10274 阅读
- 百利好环球欺诈,不给出金,无法联系。 9789 阅读
- 黑马在线:均线实战利器 8724 阅读