Originally Posted by
NEDude
But "International Waters" is "outside the United States". Like I said, the wording in the IRS publication contradicts the practice of the IRS.
Pg.13 same doc.
"To meet the bona fide residence test or the physical presence test, you must live in or be present in a foreign country. A foreign country includes any territory under the sovereignty of a government other than that of the United States.
The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above."