Foreign Income Exclusion

[JG EA]

Excuse this question - What would the tax home be if the taxpayer had a US Employer and worked on US projects on the internet while living in a foreign country?

[DMICPA]

Fei

Normally, the tax home is where the person physically is. In your case, is the taxpayer living in the foreign country due to being employed with the company? Actually the person could live in a foreign country and take the exclusion as long as he otherwise qualifed for the exclusion.

The Foreign Income Exclusion applied to United States Citizens working abroad which is the typical situation. I think it is possible that we could prepare tax returns while being self employed or working for a company while living in a foreign country and qualify for the Foreign Income Exclusion.

The websites accessed would not be a determining factor as to the tax home because the internet is a world wide information database and one is not subject to the taxes in the country in which the server is located.

Does this make sense to you?

[JG EA]

Normally, the tax home is where the person physically is. In your case, is the taxpayer living in the foreign country due to being employed with the company?

No. But is just in a foreign country and able to keep working..

Thanks for your help. I know so little about this subject.