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Posted by L K Williams on April 13, 2007, 11:48 pm
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> My brother is a second mate in the Merchant Marines. His
> ship runs between Valparaiso, Chile and either Oakland or
> Houston. He'd been a Texas resident using my address since
> going to sea. He changed his residence to Chile in early
> January when he married a Chilean school teacher and bought
> a home outside of Valparaiso with her. He's changed his
> Texas driver's license, his voter's registration, and
> everything he could think of to his Chilean address.
To qualify for the foreign exclusion, his tax home must be outside the
US. Since the IRS will probably claim that his tax home is the base
or home port of the ship. If it is a US flagged ship, this is
probable. He could try claiming the exclusion (up to $82,400 for
2006) but would have to reduce the qualifying days by the number of
days his ship was in a US port.
Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans
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