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Education
I stick by my original statement that I quoted above. According to the IRS, To qualify for bona fide residence, you must reside in a foreign country for an uninterrupted period that includes an entire tax year. An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. Please read the Bona Fide Resident Test in it's entirety.
There does not appear to be an exception listed for attending college and attending college does not qualify as a brief or temporary trip back to the United States. Under these conditions, he will not qualify to claim a Foreign income Exclusion based on the Bona Fide Resident Test.
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