Reporting US visits

Why do I need to list my trips to the US?

They are necessary to demonstrate to the IRS that you are still an expat, i.e. spending most of the year outside of the United States.

We also need them to make sure you can qualify for the expat deduction - called Foreign Earned Income Exclusion (where roughly the first $100k of your salary are tax-free).

I do not plan to use the Physical Presence test. Should I still provide details about U.S. visits?

Yes.

Please provide the dates of your visits to the U.S. They are required whether you use the Bona Fide residence or Physical Presence test.

If you should be eligible to make a treaty-based return position disclosure, they will be utilized.

I spent a few hours in the US during a flight transfer. Should this be reported?

Yes.

If you land down in the US for a flight transfer, that day is considered having been spent in the US and should be reported as such.

When answering the question about visits to the US, do I have to list members of my family who traveled with me?

You only have to list U.S. visits of the individuals who are filing the tax return; i.e. taxpayer and spouse if filing jointly.

Children or any other relatives who visited  the U.S.  as well do not have to be listed.

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