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Level 3
June 9, 2020
Solved

Form 2555 - beginning date of 12-month period for Substantial Presence Test

  • June 9, 2020
  • 2 replies
  • 42 views

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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Best answer by rbynaker

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

2 replies

sjrcpa
Level 15
June 9, 2020

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
rbynakerAnswer
Level 13
June 9, 2020

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