joshuabarksatlcs
Level 10

One qualifies for Foreign Income Exclusion (Form 2555) by either

Physical Presence Test; OR

Bona Fide Residence Test.

 

BFR is based on facts and circumstances.  

 

California, being so tenderly loving and all, declared that the state would NOT treat folks hunkering down in the Golden State during COIVD as CA residents.  I do NOT know if IRS has a similar stance.  (If you find something along this line for the feds, please update me for general knowledge.  I don't have client in your client's situation.)

 

That said, check whether your client(s) can claim Bona Fide Residences in Singapore.  Facts and Circumstances.  I'm NOT saying he/she/they can.  That would be an angle for the exclusion and for you to advise.   Three years eating Singapore rice noodle (my favorite occasional dish that somewhat goes well with Bourbon) may be a good point for Facts and Circumstances, but don't quote me on this.   Joking aside, I do believe circumstances under COVID should be considered and accepted.

 

When in doubt (if the position is taken), consider filing Form 8275.    

 

Hope this helps. 


I come here for kudos and IRonMaN's jokes.