Good morning, @pk. I appreciate the extensive reply. So, we've established that I can pass the Physical Presence Test. Regarding foreign-sourced income, I'll have to sort this out with the accountant, but in the past I had to deal with the ambiguity surrounding the operational definition of "foreign-sourced income". I've since found some sources delineating the difference between U.S.-sourced income and foreign-sourced income as merely making the money while outside the U.S. and not exclusively being paid by a foreign government. Again, this is something I need to sort out with the accountant. Then again, I do defer to your expertise, and so if you've seen something in the literature to definitely indicate the latter, I'm all ears.
Regarding the tax home, the IRS states that one's "tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Having a 'tax home' in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes."
There is also this caveat: "For tax years beginning after December 31, 2017, you are not considered to have a tax home in a foreign country for any period during which your abode is in the United States unless you are serving in support of the Armed Forces of the United States in a area designated as a combat zone." Our combat zone is on the list. With regard to the travel, unless I misunderstand, the vast majority of my overseas time was spent at my place of business (designated combat zone); I imagined the overseas travel could only have helped contribute to the 330-day total.
I really appreciate your thorough attention to my case. It would be opportunistic to continue badgering you with questions. Your reply has already helped inform what questions I need to ask when I take it up with the accountant. Thank you very much for guiding me. Have a wonderful weekend!
