Muffinman2020
Level 3
06-08-2020
09:32 PM
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My client established his tax home in foreign country from the US on 06/01/2019. For substantial Presence Test, can you enter the beginning date of 12-month period a few days earlier than 06/01/2019? He never went back to the US until now since he arrived in the foreign country.
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sjrcpa
Level 15
06-09-2020
07:33 AM
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Yes. You try to get the largest part of the 330 out of 365 day period to fall in 2019 to get the largest exclusion.
The more I know the more I don’t know.
rbynaker
Level 14
06-09-2020
07:38 AM
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Yes, you can use any 12-month period that meets the 330-day physical presence test. So April 27, 2019 - April 26, 2020 for example.
Rick
