@GeneraleJDC , please accept my very humble apology for " tone" of my response. Whereas, my re-reading of my response failed identify anything specifically designed to offend a reader but I have to admit that I surely could have done better. For this inaptitude on my part , I ask for you to forgive me. In the future I will indeed pay more attention to my response for possibility of inadvertently hurting readers.
I was assuming that your son was trying to utilize the Foreign Earned Income Exclusion in order to reduce the effects of double taxation. This is because as a US person he is taxed by the US on his world income. Hence the question about Physical Presence Test or Bona-fide Resident Test.
The reason for the question about exposing his spouse's foreign income is because in order for him to file jointly with his NRA spouse, (a) she must be a US person ( be treated as a US resident for tax purposes; (b) expose her world income to US taxes but can also use FEIE to reduce the effects of double taxation; ( have a Tax ID -- generally SSN or ITIN. In such a case the form 2555 " who lives with you " would include spouse
If on the other-hand, the spouse does not wish to expose her world income to US taxation, then your son can claim head of household ( with US citizen blood-related or adopted children that live with him). In such a case the form 2555 only requires " children" in answer to " who lives with you ". Note that in such a case the wife /spouse is left out because she is NOT a US person.
I hope this makes more sense . Is there more I can do for you ?
Again please pardon my errors.
pk
If on the other hand
