turbotax icon
cancel
Showing results for 
Search instead for 
Did you mean: 
turbotax icon
cancel
Showing results for 
Search instead for 
Did you mean: 
Close icon
Do you have a TurboTax Online account?

We'll help you get started or pick up where you left off.

Does anyone know how a seaman working on a non US vessel under a convenient flag reports his foreign income? Bona fide resident/physical presence tests don't apply Thks

 
Connect with an expert
x
Do you have an Intuit account?

Do you have an Intuit account?

You'll need to sign in or create an account to connect with an expert.

1 Reply
KurtL1
Expert Alumni

Does anyone know how a seaman working on a non US vessel under a convenient flag reports his foreign income? Bona fide resident/physical presence tests don't apply Thks

You would use either the physical presence or Bona Fide Resident test whichever applies. The country you located in is the foreign country under which the vessel was registered.

 

Per Bebb (1961) the US Tax Court upheld this notion:

"It is petitioner's contention that being aboard a foreign vessel as a member of that vessel's crew is tantamount to being in the foreign country under which the vessel was registered, since petitioner was subject to the laws of that foreign nation and since he was traveling over international waters. Petitioner contends he was, therefore, present in a foreign country as required by the statute. Petitioner contends that the 510-day provision of the current statute is a modification of predecessor statutes and that Congress intended that physical absence from the United States for the required time be sufficient to bring individuals within the statute."
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
message box icon

Get more help

Ask questions and learn more about your taxes and finances.

Post your Question
Manage cookies