Expatriate rules???

[Hamacher]

I have a client that moved out of the states for 13 months (September 2011 - October 2012). Will he qualify for the income exclusion for 2011 and/or 2012?


Thanks in advance for the help!

[appelman]

Meets physical presence test for both years.

If he is otherwise qualified. The maximum for each year will be pro-rated for the number of qualifying months in that year.