Does the physical presence test start the day you enter a foreign country or the day you become a resident of that country.
For I example if I entered Spain on a tourist visa and then became a resident thru employment and have not left Spain since I arrived for 330 days. When does the physical presence start from a US tax prespective?
Regards
Raj
See the flow chart on page 12 of this IRS reference:
https://www.irs.gov/pub/irs-pdf/p54.pdf
As you will see, there is no disqualifier attached to being present on a tourist visa, but there is a requirement that your tax home be in the foreign country. "Tax home" is explained on page 11 of the same reference.
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