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Topic: Dates on 2350  (Read 1016 times)

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Dates on 2350
« on: April 07, 2009, 12:05:42 PM »
I have searched the site and can't find the answer to this question.  I apologize if it has been answered elsewhere.  I am filling out the 2350 application for extension of time based on the bona fide residence test.  (Being in the UK for a calendar year.)  I moved to the UK September 15 2008, but then went on a couple holidays to the US so don't qualify for the physical presence test (330 days) but will qualify for the bona fide residence test at the end of this year.  So...I am applying to extend my time until January 30 2010.  My question is, what is the date that my qualifying period begins?  Is it the date I entered the UK or is it January 1 2009?  I have tried unsuccessfully to contact the IRS (called and e-mailed).  I know you can go to the embassy and talk to them, but I am not looking forward to spending an entire morning waiting to talk to them to ask this one question, so if anyone knows it would be much appreciated!


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Re: Dates on 2350
« Reply #1 on: April 09, 2009, 06:20:48 AM »
I know when we first filed taxes here and sent a 2350, we were qualifying for the physical presence test, so we had to put the first full day after our arrival.

In your case I would have presumed the opposite so I looked and found the following language in the instructions to form 2555: "you must be... A U.S. citizen who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1–December 31, if you file a calendar year return)."

(This was from 2006 so it might be good to double-check that it is still there in the same format.)

From my experience with IRS "logic," I would be virtually certain that your qualifying period begins on January 1, the first date in which you began to meet the requirements of the test, if you see what I mean.

All very frustrating, isn't it!
"What tea alone does not cure, tea and toast surely will."

--Kate Fox, Watching the English


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Re: Dates on 2350
« Reply #2 on: April 09, 2009, 02:22:37 PM »
Thanks.  That's what I thought too until I read the instructions for the 2350:
Line 4a. Enter the day, month, and year of your arrival in the foreign
country.
Line 4b. The beginning date of the qualifying period is the first full
(24 hour) day in the foreign country, usually the day after the arrival
date shown on line 4a. The ending date is the date you will qualify
for special tax treatment by meeting the physical presence or bona
fide residence test.

I think just putting Jan 1 makes the most sense, especially since 4a is the date you entered the country so I'll go with that.  Was it easy to get approved when you did it?


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