Wesley:

My employer transferred me to London in November 2015 to set up a sales operation for Europe. I've been working over here ever since. I'm wondering whether I should consider London as my tax home for tax purposes.

You:

It sounds like London could very well be your tax home. Let me ask you a few questions so we can make this determination, okay?

Wesley:

All right.

You:

Okay, tell me how long you were in Europe altogether.

Wesley:

From November 2015 to March 2020.

You:

When you left, did you have a home in the United States?

Wesley:

Yes, I own a home in Toledo, Ohio.

You:

And did you ever use that home as a residence while you were abroad, for example during a visit back to the U.S.?

Wesley:

No, in fact, we rented the house out to another family while we were in London. And I placed my car in storage.

You:

Okay, so you're not paying any duplicate expenses like double rent or double utilities, double car insurance, etc.

Wesley:

That's correct.

You:

While you worked abroad did you continue to seek business in the U.S.?

Wesley:

No, my new sales territory and business contacts were limited to London only. I gave my business card with my new London business address on it to just about everybody I knew in the U.S. before I left.

You:

Okay, it sounds like you had family that moved with you to London. Do you have any family members continuing to live in your Toledo home?

Wesley:

No, we all moved to London. I moved my wife, children, our dogs, our furniture, everything, to a home that my employer rented for us in London.

You:

Okay, and how did you and your wife establish yourselves over in London? Did you get a driver's license, for example?

Wesley:

Yes, we both got British driving licenses; we got library cards for the entire family. We opened bank accounts at a London bank. We just recently joined a neighborhood civic association.