Hello again, a year later ;D
I am asking about the presence abroad test, that determines the threshold for reporting requirement. Here is what is written in the IRS instructions:
"If your tax home is in a foreign country, you meet one of the presence abroad tests described next, and no exception applies, file Form 8938 with your income tax return if you satisfy the reporting threshold discussed next that applies to you.
Presence abroad.
You satisfy the presence abroad test if you are one of the following.
A U.S. citizen who has been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year.
A U.S. citizen or resident who is present in a foreign country or countries at least 330 full days during any period of 12 consecutive months that ends in the tax year being reported."
Here is my situation:
1. I am a green card holder. I am not a US citizen.
2. I was not present in foreign country(ies) for at least 330 full days. (I spent in the US longer than 35 days in 2023)
3. I am a bona fide resident of a foreign country for the entirety of 2023. I am a citizen of a third country with whom the US has a tax treaty.
I would think that the thresholds for taxpayers living OUTSIDE the US apply to me. The only thing that confuses me is that, while the (330 full days abroad) test applies for US citizens and residents, the bona fide test - as written - seems to only apply to US citizens. How come? I know that green card holders can be bona fide residents of foreign countries (see instructions for Form 2555, for instance). Is the absence of "or resident" in describing the bona fide test a mistake? What should I do?
Thank you ;D
