Originally Posted by
flyawAAy
330 Full Days
Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during the 12-month period.
However, the minimum time requirement can be waived if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country.
If I understand correctly...
You go to Emirates with the wife and kids, and you're living happily in Dubai. You're on a trip and while you're somewhere over the Atlantic on your way from Europe to JFK, the military (or Al Queda, or disgruntled college students, or whoever) decide to oust the UAE Royal Family.
So the Royals who own your airline flee the country and they insist their assets (like the aircraft you just landed in JFK) must not return to Dubai to avoid seizure. So now you're back in the USA without a way to get back to your family in Dubai, and the last you heard from them was a voicemail that they were going to try to make it 18 miles to the US Embassy on foot because their driver took off, and the cellphones don't work anymore.
And then you go to stay at your brother's house in Dallas and wait. For a month.
So in this case, you won't have the full US Tax Liability even though you wind up spending less than 330 days on foreign soil?
