To meet the qualification of “an uninterrupted period, which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year?
No. Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence.
Related Questions
- The RFA states that grantees will be required to participate in at least two meetings in each year during the period of performance. Do we need to meet in person and plan to travel to meet with FNS?
- To meet the qualification of "an uninterrupted period, which includes an entire taxable year," do I have to be physically present in a foreign country for the entire year?
- Must I be physically present in the U.S. the entire period I am required to have residence in the U.S for purposes of naturalization?
