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Level 2
January 20, 2022
Question

Principal place of abode in the US

  • January 20, 2022
  • 12 replies
  • 61 views

Hello all, so I noticed for this year, there is a new question on schedule 8812. Can someone explain what this exactly means please?

Check 'Yes' if you have a principal place of abode in the US for more than half of 2021

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12 replies

dkh
Level 15
January 20, 2022

See page 3 of F8812 instructions - residency requirement   https://www.irs.gov/pub/irs-pdf/i1040s8.pdf

Intuit Community Champion
January 20, 2022

I would say check out Pub 17 Part 4 page 105

IRonMaN
Level 15
January 20, 2022

I hate it when they make these forms so complicated 

Slava Ukraini!
sjrcpa
Level 15
January 20, 2022

What does under 24 mean?

The more I know the more I don’t know.
IRonMaN
Level 15
January 20, 2022

I'll check with the gaurd dog and get back to you.

Slava Ukraini!
Level 2
February 8, 2022

Line 13
Box A
Check box “A” if you (or your spouse if filing jointly) had a principal
place of abode in the United States for more than one-half of 2021.
This means your main home was in the 50 states or the District of Columbia for more than one-half of 2021. Your main home can be any
location where you regularly live. Your main home may be your
house, apartment, mobile home, shelter, temporary lodging, or other
location and doesn’t need to be the same physical location throughout
the tax year. You don’t need a permanent address. See Box B, later, if
you were a bona fide resident of Puerto Rico in 2021.
If you are temporarily away from your main home because of illness, education, business, or vacation, you are generally treated as living in your main home

Level 2
April 17, 2022

Yes, this question makes no sense. What does it have to do with figuring out the child tax credit? Even if it does, the address has been already asked previously. Why not  use the term "primary residence"? Does it matter if you are owning or renting the place? 

itonewbie
Level 15
April 18, 2022

@anagarwal The question makes perfect sense.  The requirement is codified in §24(i), which refers to §32 for the determination of principal place of abode.

No, it does not matter whether the place of abode is owned or rented.

---------------------------------------------------------------------------------Still an AllStar