Foreign Earned Income Exclusion (Antarctica)

[nwtaxlady]

My client was in Antarctica to work at the South Pole station employed by a US company. He left October of 2015 and didn't return until November of 2016.

Based on the Physical Presence test, would Antarctica qualify? I will get his passport to verify the dates & that he didn't come home... I guess they don't fly back and forth certain times of the year anyways due to weather.

Thanks.

[Roland Slugg]

That's an interesting question, because although Antarctica is definitely a very foreign place, it is not a foreign country. Thus, neither the foreign earned income exclusion nor the the foreign housing exclusion apply.

[nwtaxlady]

Thanks Roland for confirming that for me!

That's an interesting question, because although Antarctica is definitely a very foreign place, it is not a foreign country. Thus, neither the foreign earned income exclusion nor the the foreign housing exclusion apply.

That is what I was thinking. That's why I asked the question...it doesn't seem fair. That's the way it goes.

Thanks for confirming that for me!

[TaxGuyBill]

My first thought was that it does qualify as a Foreign Country, but apparently I am wrong. This question has been brought to Tax Court:

http://www.journalofaccountancy.com/issues/2006/jun/isantarcticaaforeigncountry.html