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Bona fide resident test

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Level 3

My client works in Iraq doing support services for the military for a US Corporation.  He has been in the middle East since 2014.  His employer provides living quarters, meals, and travel expense.  In 2019, my client returned to the US for 30 days and then returned to Iraq.  The contract is open ended and does not have a termination date.

Does my client meet the requirements for Bona fide resident under Form 2555?  

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6 Replies 6
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Level 15

Probably not. You didn't say what country he is in, but for example the Saudis are not going to grant him resident status. He may meet Physical Presence test.


ex-AllStar
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Level 3

He is in Iraq which is a combat zone if that matters

 

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Level 15

Missed that-read too fast. Does he have papers from Iraq that say he is a lawful resident of Iraq? I would doubt it.


ex-AllStar
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Level 3

No I do not believe he does.  So without paper, I would do the the physical presence test?  I know he is entitled to exclude the income.  

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Level 3

For 2019 He did 335 days in Iraq.

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Level 12

@meidt193 wrote:

His employer provides living quarters, meals, and travel expense.  


What is his intentions?  Does he intend to make it his "home"?  The fact the employer is paying for those things make that seem questionable.

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