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Form 2555 - beginning date of 12-month period for Substantial Presence Test

Muffinman2020
Level 3

My client established his tax home in foreign country from the US on 06/01/2019. For substantial Presence Test, can you enter the beginning date of 12-month period a few days earlier than 06/01/2019? He never went back to the US until now since he arrived in the foreign country.  

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rbynaker
Level 13

Yes, you can use any 12-month period that meets the 330-day physical presence test.  So April 27, 2019 - April 26, 2020 for example.

Rick

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2 Comments 2
sjrcpa
Level 15

Yes. You try to get the largest part of the 330 out of 365 day period to fall in 2019 to get the largest exclusion.


Ex-AllStar
rbynaker
Level 13

Yes, you can use any 12-month period that meets the 330-day physical presence test.  So April 27, 2019 - April 26, 2020 for example.

Rick