Nope. That and the similar -R form have been referred to as the "Audit Me" forms. But, you might need them to cover your butt if you don't find authority for a more than 50% chance that the deduction will be allowed, or whatever the current guidance is. If you aren't sure his tax home is overseas, then it might be worth having the returns examined sooner rather than later if that form keeps you out of fraud or negligence or failure to do due diligence or big preparer penalties or anything that could cost you your own license and ability to file tax returns. I tell my clients that I love them but i will NOT go to jail for them. Consider your own livelihood and not just your clients.
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There is not a "convenience of the employer" test, so that doesn't matter.
As for essay-style of Form 8275, that is why I didn't specifically mention the form, and suggested burying the disclosure in the preparer notes. :-)
Surprisingly, an experienced tax professional that has filed several Form 8275s said that none of her clients were ever audited because of that form.
I mostly was suggesting full disclosure to the client, and disclosure on the tax return was a secondary thought.
If you fill out Form 8275, I think I would keep it simple. Part 1: (a) blank (b) blank (c) Foreign Earned Income Exclusion (d) 1040 (e) 21 (f) $xx,xxx. Part 2, I would just say something like 'The taxpayer meets the Physical Presence Tax and spent XXX number of continuous days in a foreign country, without alternating blocks of time in the US. Thus, it appears taxpayer satisfies the requirement of ยง1.911-2(b) and does not have an Adobe in the US during that period'.
Again, I do not have experience with this, but that is what I would do.Comment
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