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DEFINITION of Qualifying Period?

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himiko

Junior Member
What is the name of your state? No State.
I have been through the IRS site and other searches trying to find a definition of “qualifying period.” For someone who has worked and resided continuously in a foreign country for many years, is the qualifying period for foreign earned income the whole year (365 days) even if during the year the individual takes a ten-day vacation to the US?
 


tranquility

Senior Member
The best description, with examples, is in the Regulations at 1.911-2. Do a google search for:

irs reg sec 1.911-2

and choose the one which best fits your question.
 

LdiJ

Senior Member
What is the name of your state? No State.
I have been through the IRS site and other searches trying to find a definition of “qualifying period.” For someone who has worked and resided continuously in a foreign country for many years, is the qualifying period for foreign earned income the whole year (365 days) even if during the year the individual takes a ten-day vacation to the US?
Its the whole year. A 10 day vacation to the US does not interrupt your foreign residency.
 

himiko

Junior Member
Thank you both very much for your information. I found the section to which tranquility referred and it verified what LdiJ stated.
I appreciate your replies to my question.
 

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