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.

[Avs19]

This is kind of a grey area in her situation. She's been living abroad since 2017 returning to the States here and there for short periods of time. She's moved around to different countries and has not submitted a statement to the authorities of those countries that she isn't a resident. She's always paid rent at the places she stayed. Her partner is from Spain, where she is now living and has no intention to return to the States to live. My concern is the amount of time she returned to the States in 2023 & 2024 to care for sick relatives. Bona Fide?

[sjrcpa]

Probably not.

[Avs19]

What makes you say that?

[sjrcpa]

Facts are sparse but you haven't indicated anywhere that she is considered a bona fide resident of Tunisia.

What kind of visa does she have? Terms of visa?

Does she pay tax to Tunisia?

[Avs19]

She resides there. She's there for an indefinite period. She's been there for an uninterrupted period for an entire year (outside of short trips). She has not make a statement to the authorities of Tunisia that she is not subject to their income tax laws as a resident. Short term visa. Paid taxes there.