Application of Foreign Earned Income Exclusion to Civilian Contractors Working In Combat Zones (Part II)
This is Part II of a two-part blog series. After establishing that they have a tax home in a foreign country, taxpayers must still establish that they satisfy the 330 day physical presence test or the bona fide residence test. See IRC section 911(d)(1). I. 330 Day Physical Presence Test The 330 day physical presence […]
Application of Foreign Earned Income Exclusion to Civilian Contractors Working In Combat Zones (Part I)
This blog addresses the foreign earned income exclusion rules as they apply to civilian contractors, and other civilian employees, who work in foreign country combat zones. By “civilian,” I am specifically referring to individuals who are not employees of the United States or any agency of the United States. I. IRC Section 911 Foreign Earned […]