Discussion:Flight Crew and Foreign Earned Income
From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Discussion Forum Index --> Advanced Tax Questions --> Flight Crew and Foreign Earned Income
Discussion Forum Index --> Tax Questions --> Flight Crew and Foreign Earned Income
| 4 February 2009 | |
| I have been preparing flight crew taxes for over 15 years and recently heard that there is an issue with flight crew claiming the foreign earned income exclusion if they are based in another country. They live there, pay foreign taxes...does anyone have any idea what this audit activity is about? I have been searching for information and cannot find any. And my US foreign income flight crew people are starting to call... | |
| 4 February 2009 | |
| If they are flying into US airports on a regular basis, then they must be qualifying under the bona fide residence test. This is a difficult test to pass. | |
| 4 February 2009 | |
| Tax authorities are starting to look at flight logs, assert presence in a jurisdication if flying over its airspace and indeed the change in the recent OECD model on counting parts of workdays as whole days does not help either.
The big hurdle historically has been establishing a foreign tax home. You'd have to add state domicile issues where relevant. | |
To join in on this discussion, you must first
log in.


