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 Form 14653 2017

14653 2017-2025 Form

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this is tax attorney prague patel here to talk to you about the u.s taxpayers reciting outside the united states who wish to try to file under the streamlined foreign offshore procedures this is a specific this is a very technical program but specifically what i wanted to talk about today is the non-residency requirements applicable to individuals who are us citizens or green card holders specifically it's a very specific you know it's a very you know black and white tests the irs website and this is the relevant site says that you basically have to live outside the united states for 11 months or in this case 333 330 full days over the past most recent three years for which you have a tax return that's due so basically over the past three calendar years um have there been 11 months consecutive under 11 months or not you know basically 330 days not doesn't need to be consecutive but um 330 days that you've been outside the united states in that on

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