I live in Saudi Arabia since December 1st, 2012. I have filed an extension that will allow me to file my 2012 tax return by December 15, 2013. I like to understand IRS Physical presence test- 330 days rule.
Following are details of my trips:
Left for permanent settlement in Saudi Arabia:
Departure - Los Angeles - Thursday, November 29, 2012 @ 9:15 P.M.
Arrival - Saudi Arabia - Saturday, December 01, 2012 @ 7:30 A.M.
1st visit to USA details:
Departure - Saudi Arabia - Wednesday, April 25, 2013 @ 5.20 A.M.
Arrival - New York - Thursday, April 25, 2013 @ 11:30 A.M.
Departure - New York - Thursday, May 16, 2013 @ 8:30 P.M.
Arrival - Saudi Arabia - Friday, May 17, 2013 @ 3:10 P.M.
2st visit to USA details:
Departure - Saudi Arabia - Friday, Oct 11, 2013 @ 5.20 AM.
Arrival - New York - Friday, Oct 11, 2013 @ 11:30 A.M.
Departure - New York - Thursday, Oct 25, 2013 @ 8:30 P.M.
Arrival - Saudi Arabia - Friday, Oct 26, 2013 @ 3:15 P.M.
I have following two questions:
1. I would like to know how the arrival day is counted. Is April 25, 2013 and Oct 11, 2013 considered on foreign soil or not? It is not full day on foreign soil.
2. If I go to Puerto Peñasco (Rocky Point, Mexico) by car during my 2nd upcoming trip and ask for entry and exit stamp on my passport while crossing the border at the check point, is it considered being on foreign soil to satisfy IRS 330 day rule?