They have quarters provided by their employer -- isn't physical presence test enough? He doesn't have to own or rent a home while there does he? This isn't a bona fide residence test, just physical presence. 

 

Thanks -- if he must meet tax home test, then give me an example of a contractor who meets the tax home test -- I don't quite understand what you're getting at otherwise.

 

Randy

 

(I've seen a court case that talks about "abode". That case would imply that unless the taxpayer cuts most ties with the U.S. then his abode is still in the U.S. and he would NEVER qualify for Form 2555 exclusion, even if he were in Iraq for 330 days within any 12 month period -- CORRECT?)

The last time I had a client with 2555 was our minister and his wife, who sold home, possessions, car, and moved to Uganda for at least 330 days per year. So he clearly left his "abode" for a new abode in Uganda. So if a person is married and leaving wife and kids behind, he's pretty much out of luck for the 2555, RIGHT? If so, I'll just send this client to the preparer who did all of his "buddies" who took the exclusion. I'm anticipating a "fire fight" when he gets home if I try to explain that his abode is in the U.S. and not Iraq. Would love to hear your commentary on my commentary -- thanks a load!