Exemption from UK pension tax in Turkey

Bevdeforges said:

There are two tests for your eligibility for the Foreign Income Exclusion - the physical presence test, which is the one where you can't have spent more than 30 days back in the US, and the bona fide residence test which involves you being a bona fide resident of another country during at least a full calender year. If you use the bona fide resident test, you still have to indicate how much time you spent during the year in the US, but the 30 day rule doesn't apply.

The OP seems to be a US citizen who has not resided in the US for some time (in fact may never have lived in the US, though I'm not sure from her first post) and is married to a British national, residing in the UK.

You do have to elect to take the Overseas Earned Income Exclusion, but for those who have never filed, the IRS has been pretty consistent in asking for 3 years back taxes (where you can elect the exclusion as long as you qualify for it in each of the years).

If you've been in the US for 45 days, you should check to see if perhaps you can qualify for the Exclusion under the bona fide resident test. If you can, you'll have to apportion your "overseas income" for any days spent in the US "on business" - but you won't lose the exclusion altogether. (The year my mother died, I spent something over 30 days in the US, acknowledged it on the 2555, but still got to take the exclusion in full with no questions asked. I have been qualifying under the bona fide resident test for years.)
Cheers,
Bev

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