Bona fide resident status for the earned income exclusion is now available to foreign nationals under certain U.S. treaties.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 1992. The length of the article is 710 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Citizens of some countries with income tax treaties with the U.S. are eligible for earned income exclusion under section 911. Foreign nationals residing in the US whose tax home is elsewhere may apply the bona fide residence test and obtain the exclusion. This conclusion is supported by Revenue Rulings 72-330 and 91-58.

Citation Details
Title: Bona fide resident status for the earned income exclusion is now available to foreign nationals under certain U.S. treaties.
Author: William J. Zink
Publication:The Tax Adviser (Magazine/Journal)
Date: February 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n2 Page: 92(2)

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