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?