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N 470 and Foreign Earned Income Exclusion
My N 470 application was approved on 25 September 2011 (N 472 notice). Can I benefit from Foreign Earned Income Exclusion for 2011 and 2012 without risking my legal residence status and ultimately my Naturalization plan?
According to my CPA, I can file as “resident living abroad”. However, I am still hesitant because:
1- I am not sure if the definition of “resident living abroad” exists for income tax purposes or not? (I haven’t seen any article in the Law or IRS instruction confirm this definition)
2- Even if this definition exists and I chose to use it, then my tax exemption would be based on my absence from USA. Then in this case I assume that I still have to provide acceptable evidence (either at the port of entry or when I file for Naturalization) establishing that I did not abandon my residence and did not violate my lawful permanent residence status during this absence from USA.
3- Based on my N 470 approval, I have been a way from USA (working with United Nation) since November 2011. In other words I do not want to have problem based on this absence. Although I believe I have a strong evidence that I did not abandon my legal residence such as preserving my permanent domicile in USA, living/having close relatives (I live with my brother and his family - all US citizens); I have a bank account, credit card and make regular payments, driver's license and transfer funds to my bank account in the United States etc. But I do not wish to place my self in a position were I need to use any of this evidence
Is this conclusion correct? Please advice as there is no black or white answerer.
Best regards,
According to my CPA, I can file as “resident living abroad”. However, I am still hesitant because:
1- I am not sure if the definition of “resident living abroad” exists for income tax purposes or not? (I haven’t seen any article in the Law or IRS instruction confirm this definition)
2- Even if this definition exists and I chose to use it, then my tax exemption would be based on my absence from USA. Then in this case I assume that I still have to provide acceptable evidence (either at the port of entry or when I file for Naturalization) establishing that I did not abandon my residence and did not violate my lawful permanent residence status during this absence from USA.
3- Based on my N 470 approval, I have been a way from USA (working with United Nation) since November 2011. In other words I do not want to have problem based on this absence. Although I believe I have a strong evidence that I did not abandon my legal residence such as preserving my permanent domicile in USA, living/having close relatives (I live with my brother and his family - all US citizens); I have a bank account, credit card and make regular payments, driver's license and transfer funds to my bank account in the United States etc. But I do not wish to place my self in a position were I need to use any of this evidence
Is this conclusion correct? Please advice as there is no black or white answerer.
Best regards,
