Bona Fide Resident extended return to the US

[Avs19]

Hi,

I have a client who has lived in Tunisia for five years and does not intend to move back to the US. She is self employed and gets paid from US sources. In the past, she would not return to the US for more than 30 days so I've treated her as a bona fide resident and had her pay self employment taxes. Her dad became ill in 2024 and she returned to the US for 3 months. After the 3 months she returned to Tunisia. She has no intention to move back to the US. Does her coming back to the US for 3 months disqualify her as a bona fide resident of Tunisia?

[sjrcpa]

If she is a bona fide resident of Tunisia then time in the US won't blow that status.

But just because she lives in Tunisia does not mean she is a bona fide resident. Read the 2555 instructions.

If she is not a bona fide resident use the physical presence test and carve out the optimal 330 day period.