Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax law concept
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:U.S._territories
U.S. citizens U.S. resident aliens |
| gptkbp:definedIn |
gptkb:Internal_Revenue_Code_Section_911
|
| gptkbp:duration |
one full tax year
|
| gptkbp:excludes |
short trips for vacation or business
|
| https://www.w3.org/2000/01/rdf-schema#label |
bona fide residence test
|
| gptkbp:notSatisfiedBy |
mere travel or temporary presence
|
| gptkbp:relatedTo |
gptkb:physical_presence_test
|
| gptkbp:requires |
establishment of a home in foreign country
intent to reside in foreign country uninterrupted residence in a foreign country |
| gptkbp:usedFor |
foreign earned income exclusion
foreign housing exclusion |
| gptkbp:bfsParent |
gptkb:IRS_Form_2555
|
| gptkbp:bfsLayer |
5
|