Bonafide residency and returning to USA

I was permanently resident in the UK from June 2002 to October 2014 and have always claimed bonafide residence up until 2013 tax year.
I am a USA citizen and returned to live in USA on November 1 of this year.
I read an IRS article that it could be possible to have part year bonafide residence From January 1 through October 31, is this true?

I've not quite got 330 days for physical presence test.

I don't want to be double taxed on my UK earnings. Do I specify on tax forms something like 1 full year of bonafide residence from Nov 1, 2013 to October 31, 2014 and then treat last 2 months of 2014 as regular USA employment taxed via my W2 from my USA company?

Thanks!

Nobody smarter than me has answered......but I would go with some professional help. Heck (avoided the "bad" word).....with a tax situation less confusing than yours I am likely to go professional at least the first year of moving back to the UK. When in doubt....what do you wish to do? Unless somebody pops up who responds and sounds likely they really know what they are talking about......and that is always questionable, even with the professional tax folks. US/UK taxes suck stink.

You qualify as a bona fide resident for the Jan-Oct period per the following:

http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Earned-Income-Exclusion---Bona-Fide-Residence-Test

Bona Fide Resident For Part Of A Year

Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you will qualify as a bona fide resident for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. You could qualify as a bona fide resident for an entire tax year plus parts of 1 or 2 other tax years.
Example:

You were a bona fide resident of England from March 1, 2010, through September 14, 2012. On September 15, 2012, you returned to the United States. Since you were a bona fide resident of a foreign country for all of 2011, you also qualify as a bona fide resident from March 1, 2010, through the end of 2010 and from January 1, 2012, through September 14, 2012.

Someone with a lot more knowledge will likely jump in, but unless you have a lot of complicated income sources, you are not likely to need professional help; it would likely cost more than paying the 'full whack' to both countries, which you will not need to do.

Vadio is right. You can still claim the FEIE via the Physical Presence test. As long as you had 330 days abroad in any 365 day period (I would do Oct 2013-Oct 2014), you can qualify for a prorated exclusion amount.

Any income made while in the US will be taxed and treated as standard income.

I hope this helps and good luck!

You can take a part year FEIE on the basis of EITHER bona fide residence OR physical presence. Take whichever one gives you the larger exclusion. The exclusion under the Bona Fide Residence test will be pretty straightforward to calculate, but if using the Physical Presence Test it may be either more or less depending on how many days you spent in the US during your period of residence abroad.

There is a technique called "bonus days" if using the Physical Presence Test. You take the last day you were outside the US - in your case October 31. Then count backwards 330 "abroad days". This is the start date of your period abroad. You then count forwards 365 calendar days (including both abroad days and US days) to establish the end of your period abroad. This might give you a bigger exclusion than you could get just by claiming for 1 January - 31 October. The IRS used to give an example along these lines in their guidance, but I can't find it now.

Also be aware of the "stacking" rule which hits those with a part year exclusion particularly hard - it means your US income from the other part of the year will be taxed at higher rates.  Because of this rule, I always recommend that anyone moving into or out of the US partway through the year look particularly closely at taking a foreign tax credit instead of an exclusion.

Hope this helps.

Politic fool, interesting about the bonus days. So if I understand correctly if I had, let's say, a trip to the USA in April 2014 for 16 days and a trip to Europe for 10 days in August 2014 but otherwise was in the UK 330 days prior to October 31 I'd be starting right around November 9, 2013 as start point. Then the end of Physical presence would be November 9, 2014 - so I might buy myself an extra week and a bit as abroad time for tax purposes?

I'll have roughly 2 months of income in the US since moving here. I guess I'll go through FEIE and foreign tax credit options.

Btw DW has been here in US with green card since November 13 but not working now. She worked in UK January to November 11 in UK. I guess we can't avoid filing for her even without job now because she's permanent US resident now. I'm thinking we'll now need to file Married Jointly and use FEIE or tax credits for both of us.

Thanks!