Deductions & credits

@pk 

You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an

Foreign earned income exclusion - bona fide residence test

You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for uninterrupted period that includes an entire tax year. If you are a calendar year taxpayer, an entire tax year is from January 1st through December 31st. During your period of bona fide residence in a foreign country, you may leave that foreign country for brief or temporary trips back to the United States or elsewhere so long as you clearly intend to return to your foreign residence or to a new foreign bona fide residence without unreasonable delay.

Once you establish bona fide residency in a foreign country for an uninterrupted period that includes an entire tax year, you will qualify as a bona fide resident starting with the date you began the residency and ending with the date you abandon your foreign residence. This means you could qualify as a bona fide resident for parts of one or two other tax years in addition to the full tax year(s) of bona fide residency.

You can use the bona fide residence test to qualify for the foreign earned income exclusion, the foreign housing exclusion and/or the foreign housing deduction only if you are either:

  • A U.S. citizen, or

 

 

 

 

My son has been in the Netherlands for 12 years, I think he qualifies as a Bona Fide Resident.

 

I am not trying to exclude anything, and the wife, not a US citizen or resident is not subject to US taxes, whether she had income or not (she did not).

 

And I do not like your tone!!   If it is your job to fix the errors in form 2555 just do it !!