This is Part II of a two-part blog series. After establishing that they have a tax home in a foreign country, taxpayers must still establish that they satisfy the 330 day physical presence test or the bona fide residence test. See IRC section 911(d)(1).
I. 330 Day Physical Presence Test
The 330 day physical presence test is the epitome of a “hard and fast rule.” To satisfy the test, the taxpayer must establish the following (there are “no ifs, ands, or buts about it”):
(1) That he is a U.S. citizen or resident of the United States, and
(2) That he was physically present in a foreign country or countries for at least 330 full days Read more