Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Other Income Workout

Foreign Earned Income Exclusion

Skills Warm Up: Qualifying Tax Home

Question 1 of 1

Stan is employed on an offshore oil rig in the territorial waters of a foreign country and works a 28-day-on/28-day-off schedule. He returns to his family residence in the U.S. during his off periods. Does Stan's employment satisfy the tax home test in a foreign country?