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I am a US citizen but have lived and worked n Germany for 4 years. From Jan. 2013 - March 2014, I was working on a Project in the US as an expatriate. I have taken some Business trips back to the US since March 2014. Do I Need to worry about the 183 day rule? Naturally, my Company is taking care of the taxes for 2013 & 2014 because I was an expatriate. Will going over the 183 days be detrimental?

  • Are you sure you've gone over the 183 days? You count all of the days in 2014, but count only 1/3 of the days that you were present in the US in 2013 so if you made any trips out of the US that year, you might be able to squeak by. – mkennedy Aug 27 '14 at 22:02
  • @mkennedy what are you talking about? – littleadv Sep 11 '14 at 6:03
  • Oh, I see. I didn't realize that the 183 rule doesn't count for citizens. For non-US citizens, here's the link to the IRS topic on 'substantial presence'. – mkennedy Sep 11 '14 at 15:51
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There's no "183 days" rule. As a US citizen you must pay taxes on all your income, where you live is irrelevant.

  • German tax law has such a rule, so it might be relevant from that perspective. – Pieter Naaijkens Sep 11 '14 at 7:49

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