Paulhf
Returning Member

Deductions & credits

As an update, my daughter does not quality for the Physical Presence test since she travels back to the US on business and vacation enough (41 days) not to hit the 330 day out of 365 day threshold.

 

But she will qualify for the Bona Fide residence test retroactively to 8/25/2018 once she is one full tax year resident in the UK which occurs on 12/31/2019.  I do not see any requirement for Bona Fide Residence Pre-Approval in IRS PUB 54.   

 

Key is that an individual cannot file a Bona fide residence amended tax return until have residence for one full tax year.