Client and wife moved in November of 2015 to Columbia, South America. They went on their own to work with religious group in the country. In 2016 they had no income (lived off savings). In 2017 they purchased and sold 2 vehicles, Land Cruisers. They are not in the business of selling vehicles. Since the sale of the vehicles are a Schedule D transaction and they have no other income, the tax return has no tax liability. There was no reporting of the transactions.

Do they really need to file a tax return? Do I need to use their Columbian address on the tax return? The last one I filed I used her mothers address since getting mail in foreign countries is sometimes difficult and not reliable.

Or could they just keep accurate records in case of letters from IRS?


Linda F