2021 IRS Courseware - Link & Learn Taxes
Internal Revenue Service United States Department of the Treasury

How Would You Respond?

You:

 

Unfortunately, you don't qualify as a bona fide resident of Portugal because you didn't live there for the whole tax year. In other words, if you had returned in January 2025, that would have counted as a full tax year. But you might qualify under the physical presence test. During the 12-month period from November 2023 to November 2024, how many days were you not living in Lisbon?

Elise:

 

I was living in Lisbon all of the days other than that month I was living in the United States.

You:

 

Okay. And you didn't take any other business trips or vacations to other foreign countries?

Elise:

 

No, we did some sightseeing in Portugal, especially out on the islands, but other than that, we stayed in Portugal for the entire year.

You:

 

So, would you say you were in Portugal for 335 days?

Elise:

 

Yes, that sounds about right.