A person is considered to be tax resident in Kenya if they:
have a permanent home in Kenya and were present in Kenya for any period in a particular year of income under consideration, or
do not have a permanent home in Kenya but were:
present in Kenya for 183 days or more in that year of income, or
present in Kenya in that year of income and in each of the two preceding years of income for periods averaging more than 122 days in each year of income.
so the first question is: is she a resident of Kenya?
Kenya operates a source based tax system, meaning that income is only subject to tax in Kenya if it accrued in or was derived from Kenya.
However, there are a few exceptions to this rule such that income earned outside Kenya is taxable in Kenya;
1) In the case of employment income earned outside Kenya by a Kenyan resident individual
so is she's paying taxes to Kenya because she meets their residency test and has US employment income? if yes, there is no foreign tax credit for US purposes because the income was earned in the US.
2) In the case of business income where a Kenyan person carried on their business partly in Kenya and partly outside Kenya.
if this is her situation, it would seem residency does not matter. A foreign tax credit based on the portion of taxes paid to Kenya on Kenya-based income but not US-based income
thus she should not be paying any income taxes to Kenya on employment income if she is not a resident and also should not be paying income taxes to Kenya on business income if none of it is earned in Kenya.
