Definition
Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
Tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. If you don't have a regular place of business, your tax home is where you regularly live. The concept is central to the IRS closer-connection exception (Form 8840) and to FEIE eligibility. Maintaining a tax home in a foreign country is a prerequisite for both.
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