Tax forms and possible non-residency problems

retuzzer

Registered Users (C)
Hi,
I'm a LPR and currently living with a re-entry permit abroad.
Now I need to file my foreign income with the IRS and of course I would like to do it in a proper way with regard to the IRS, but also with regard to the USCIS requirement to "maintain residency".

Do any of you have experience or knowledge, if one of the following things might bring a "non-residency" suspicion with it:
- Filing a 1040 with a foreign address
- Filling a 2555 with a foreign address (with or w/o giving an additional U.S. address that was maintained)

Thanks for your help!

Best wishes
 
You definitely have to file 1040 as a resident. Foreign address does not matter since you already have CIS approval to stay and work abroad, right?
Form 2555 - foreign earned income exclusion - not sure - let us see if someone has experience in this. On the face of it, it seems absolutely alright to file since a) again you have the permission to live and work abroad, and b) you are claiming a legitimate exclusion.
 
Thanks for your answers.

The 1040 (the resident version, not the NR of course) seems to be ok.

The 2555 seems not yet clear, perhaps somebody has more information on that matter.

Best wishes
 
I did some research for myself now (actually I had done so before, but the information was quite difficult to find) and it seems to be the following with form 2555:

It all depends on why you clain the tax credit:

1) If you declare yourself to be a "bona fide resident of a foreign country", then you might (likely) have trouble, because that means that you intended to stay for an indefinite time in the foreign country and therefore can be considered to have given up your residence in the US.

2) If you claim it due to "physical presence in a foreign country" (for 330 full days or more in that year), you are simply stating a fact. And if you have a good reason to be there (e.g. because you have a re-entry permit or you just immigrated in December), then it is ok.

Best wishes!
 
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