I have looked around the internet and everyone talks about an income exemption for those who have lived in the foreign country for 12 months.

What if you live in a foreign country for three quarters instead of an entire year?

Do you have to pay income tax as if you lived in the US or can you skip filing until the following year once you have spent 12 months abroad? (Don't you technically have 5 years to pay taxes?)

If you come home after 11 months are you responsible for taxes as usual?

Nowhere can I find this stated so I'm assuming all income that doesn't meet the exemption requirements is taxed normally.

2/1/2016 12:10:57 PM

It's 330 days in a 12 month period. But you can choose any 12 consecutive months, including any dates in 2016 if you need them to establish residence. Once you've established the residence, your exclusion is based on number of qualifying days that fell in 2015.

So if you meet the 330 days over 12 months but only 275 of them were in 2015, you'd get to exclude the (275/365) times the total exclusion for 2015.

2/1/2016 6:26:19 PM

2/1/2016 9:22:45 PM

^^

2/1/2016 10:49:05 PM