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.
Related terms
Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
Wohnsitz
German tax-residency concept: a dwelling maintained in Germany under circumstances suggesting intent to keep using it.
SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
183-day rule
The most common tax-residency threshold worldwide: spending more than half a year in a country typically triggers tax residency.
SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency. 3-year weighted formula: current + 1/3 prior + 1/6 two-years-prior ≥ 183.
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