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Level 4
July 13, 2020
Question

Bona fide resident test

  • July 13, 2020
  • 6 replies
  • 23 views

My client works in Iraq doing support services for the military for a US Corporation.  He has been in the middle East since 2014.  His employer provides living quarters, meals, and travel expense.  In 2019, my client returned to the US for 30 days and then returned to Iraq.  The contract is open ended and does not have a termination date.

Does my client meet the requirements for Bona fide resident under Form 2555?  

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6 replies

sjrcpa
Level 15
July 13, 2020

Probably not. You didn't say what country he is in, but for example the Saudis are not going to grant him resident status. He may meet Physical Presence test.

The more I know the more I don’t know.
meidt193Author
Level 4
July 13, 2020

He is in Iraq which is a combat zone if that matters

 

sjrcpa
Level 15
July 13, 2020

Missed that-read too fast. Does he have papers from Iraq that say he is a lawful resident of Iraq? I would doubt it.

The more I know the more I don’t know.
July 13, 2020

@meidt193 wrote:

His employer provides living quarters, meals, and travel expense.  


What is his intentions?  Does he intend to make it his "home"?  The fact the employer is paying for those things make that seem questionable.