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A friend got her GC in Sept 2003 and left 6 weeks later back to her home country and stayed there for 3 months. She then returned to the US for 3 weeks left again Feb 2004 for 8 months b/c of a job offer in her country(Foreign employer).
She returned to the US Oct 2004 stayed a month and went back to work for another 11 months working abroad for the same employer being paid in foreign currency until Nov 2005. She got a letter indicating her appointment was temporary for 11-12 months with specified end date and has returned to the US since then and has been paying her taxes.
She filed foreign income exclusion form 2555 but filled in the portion for 330 days rule presence not bona fide residence and based on that she did not owe taxes. She made less than $85,000 US which is up to how much can be excluded. Had she claimed to be a bonafide resident of a foreign country then that would be an issue. She is concerned b/c she only filed her taxes after returning as resident claiming the exclusion of foreign income after returning permanently to the US. She has never filed taxes as non-resident, she filed a 1040 for US resident but claim foreign income exclusion based on the 12 months period working in her country. She filed late but the IRS code makes provision for her to file after without penalties as long as she owes no taxes. Here is the law " Filed pursuant to Section 1. 911- 7(a)(2)(i)(D)."
She has bank accounts, credit cards, driver's ID in the US and she has a physical address(legal and official) which was her cousin's home.
Did she abandon her LPR status( 3months, 8 months, and 11 months periods overseas working for foreign company not US based, did not pay US SS & Medicare taxes but in her country she did pay SS taxes) for citizenship purposes? She wants to file when she would have been back for 4 years plus 1 day. There are folks who believe that 4yrs and 1 day rule does not apply to her since she stayed for a short period of time after receiving her GC. If she did not abandon her LPR status does she have to wait 5 years since her last return in Dec 2005 or 4yrs plus 1 day?
She is very concerned how USCIS views working for a foreign entity with no links to the US and being out for more than 6 months but less than a year on 2 occasions? And also the red flag the form 2555 will generate could that be a problem? Should she wait 5 years after which she does not have to make mention of her foreign employment unless asked about it during the interview? And also many people would consider this case to require legal representation?
I know the post is long but I wanted to put all the info out there to get some valid input.
She returned to the US Oct 2004 stayed a month and went back to work for another 11 months working abroad for the same employer being paid in foreign currency until Nov 2005. She got a letter indicating her appointment was temporary for 11-12 months with specified end date and has returned to the US since then and has been paying her taxes.
She filed foreign income exclusion form 2555 but filled in the portion for 330 days rule presence not bona fide residence and based on that she did not owe taxes. She made less than $85,000 US which is up to how much can be excluded. Had she claimed to be a bonafide resident of a foreign country then that would be an issue. She is concerned b/c she only filed her taxes after returning as resident claiming the exclusion of foreign income after returning permanently to the US. She has never filed taxes as non-resident, she filed a 1040 for US resident but claim foreign income exclusion based on the 12 months period working in her country. She filed late but the IRS code makes provision for her to file after without penalties as long as she owes no taxes. Here is the law " Filed pursuant to Section 1. 911- 7(a)(2)(i)(D)."
She has bank accounts, credit cards, driver's ID in the US and she has a physical address(legal and official) which was her cousin's home.
Did she abandon her LPR status( 3months, 8 months, and 11 months periods overseas working for foreign company not US based, did not pay US SS & Medicare taxes but in her country she did pay SS taxes) for citizenship purposes? She wants to file when she would have been back for 4 years plus 1 day. There are folks who believe that 4yrs and 1 day rule does not apply to her since she stayed for a short period of time after receiving her GC. If she did not abandon her LPR status does she have to wait 5 years since her last return in Dec 2005 or 4yrs plus 1 day?
She is very concerned how USCIS views working for a foreign entity with no links to the US and being out for more than 6 months but less than a year on 2 occasions? And also the red flag the form 2555 will generate could that be a problem? Should she wait 5 years after which she does not have to make mention of her foreign employment unless asked about it during the interview? And also many people would consider this case to require legal representation?
I know the post is long but I wanted to put all the info out there to get some valid input.
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