For tax year 2019 - Turbotax online asking me if you live in foreign country

[Taxmatters]

Did you live in a foreign country?

I believe it is asking from Jan. 1st to Jan. 31st 2019.

During this time she was in USA from Jan. 1st to May 29 and from May 29 2019 until now she is in India (foreign country) She has no intention or plan to come back to USA

So please advise whether she should yes or not the question if you live in Foreign country ?

Conditions to say yes are -

A U.S. citizen who's a resident of a foreign country or countries for an uninterrupted period of time during the tax year.  I AM NOT SURE ON THIS --- FROM MAY 29 2019 UNTIL PRESENT DAY SHE HAS BEEN IN INDIA ...SHE NEVER CAME BACK DURING THIS PERIOD...SO IS SHE CONSIDERED FOREIGN RESIDENT FOR UNINTERRUPTED PERIOD OF TIME?

- A U.S. citizen or resident who was in a foreign country or countries at least 330 full days during any period of 12 consecutive months that ends in the tax year for your return. -- MOST LIKELY SHE DOES CAN NOT SAY YES UNDER THIS CONDITION BECAUSE IF WE COUNT FROM JAN. 1ST 2019 TO 31ST DEC. 2019 ..SHE HAS NOT BEEN IN FOREIGN COUNTRY FOR MORE THAN 330 DAYS. -------CORRECT ME IF AM WRONG IN MY CALCULATION.

[KarenJ2]

When she enters her name and address in the beginning of TurboTax , she should put that she lives in a foreign country.  She will need to enter her foreign address on her return.

If she is not working and has earned no foreign income, she should not input anything in the foreign earned income exclusion section as she has no foreign income to exclude.  So it does not apply to her. 

[Taxmatters]

Thanks for address recommendation. My concern is not about foreign earned income but its is about threshold limit of foreign assets 200k vs 50k

[KarenJ2]

As she is has not lived an entire calendar year abroad and she did not meet the 330 foreign presence test in 2019, she should use the filing requirement for individuals living in the US.  Her filing requirement for Form 8938 is as follow:

Specified individuals living in the US:

• Unmarried individual (or married filing separately): Total value of assets was more than $50,000 on the last day of the tax year, or more than $75,000 at any time during the year.

• Married individual filing jointly: Total value of assets was more than $100,000 on the last day of the tax year, or more than $150,000 at any time during the year.

For 2020 filing, she will need to follow the guidelines for specified individuals living outside the US if she is still living overseas.

Comparison of Form 8938 and FBAR Requirements

Instructions for Form 8938   (see page 3).

[Taxmatters]

She will meet 330 days requirement ...before responding if you were careful to read my question....

do you know for foreign residents filing deadline is June 15 every year

[LinaJ2020]

If your wife is a US citizen or resident, you are correct that she does not meet the requirements.  You would check "No" to that question. 

Basically, the question is asking if she is one of the followings:

1.  She was in India for an uninterrupted period of time in the year 2019.  

Or 

2.  She was in India at least 330 full days between January 1st and December 31, 2019. 

And the answer is No.  She was in India for only 7 months ( May 30 - December 31, 2019). She did not meet either requirement. 

@Taxmatters

[Taxmatters]

Thanks..so now tax deadline is changed/extended due to corona-virus ..she still does not meet 330 days requirement? i.e. physical presence test? Please note that tax year in India is April 1 to March 30 every year its not from January to December. (I think still answer is no because she started living in India from May 2019 ..i.e. she did not start living in India from April 1st 2019)