I use the bonafide resident criteria to meet this $91,500 tax exclusion. To meet that isn't just saying I'm a resident elsewhere, because I work there. It means actually being a resident.

Number one in my mind is not having a contract that is "temporary". That means it is an ongoing venture. Signing a one year "I'll fly XYZ airplane" and then go home probably doesn't meet the criteria.

Also, did you maintain a residence in the USA during this period? Or did you rent it out to family members? These are questions that the IRS actually asks in by-mail audits. I posted links to these earlier.

IRS form 9209, "Bonafide Resident / Physical Presence Questionaire"
IRS form 9211, "Foreign Earned Income Exclusion Questionaire"
IRS form 9212

http://www.taxmeless.com/IRS%20Audit...re%2071407.pdf

Also, residency abroad may mean something as basic as paying taxes in the foreign land and having the "green card" for that country. I have a green card, and my contract specifically states that I pay taxes in the foreign land.

A driver's license, phone bill, utilities bills, etc., all are supporting evidence of your residency abroad. I have all these.