Hi --
Like a recent poster, I will soon be filing my first return as a US citizen residing in the UK.
I've been doing research on the internet and was hoping that people on this forum could vet (or otherwise comment on) some of the conclusions I've reached about two topics: 1) the physical presence vs bona fide residence tests; 2) which forms to file.
(Apologies if these questions have been answered previously on the forum.)
1) I arrived in the UK in late December 2008 to take up a job as a university lecturer. The post is supposedly permanent and I was granted a five year work permit. I've taken most of the customary steps involved with permanently changing ones residence (e.g. shipping house hold possessions, establishing bank and credit accounts, etc.) and at the moment intend to remain in the UK indefinitely. My income was also taxed in the UK.
Everything I've read suggests that I ought to qualify for the foreign income exemption under the bona fide residence test. However, there are two potentially complicating factors: i) I was in the US for about 85 days in 2009 (twice for conferences, once to complete my move); ii) I spent the autumn term (September-January) in France on a research fellowship. I realize that i) disqualifies from me applying for the physical presence test since I was not out of the US for more that 330 days. What I'm not sure about is whether i) or ii) complicate my case for claiming bona fide resident status. Can anyone help here?
2) The sense I've gotten is that the standard set of forms to file for US citizens residing in the UK is as follows:
* 2555-EZ (establishing ground for the foreign exclusion)
* 1040 (entering data from the 2555)
* 1040 schedule B (detailing foreign accounts and interest)
* TD F 90-22 (to declare foregin accounts)
Am I right about this? Does anything about my status (e.g. that I lived in France from part of the year) require that I submit anything additional?
Thanks very much for your help.
Tractorfeed
