In order to qualify as an expat in the United States, you must have foreign earned income. In addition, your tax home must be a country other than the U.S. You must also pass the Bona Fide Resident Test, the Physical Presence Test, or be a U.S. resident alien whose citizenship lies in a country with which the United States has an income tax treaty with a non-discrimination article.
- The Bona Fide Resident Test: U.S. citizen is a bona fide resident of a foreign country for an entire, uninterrupted tax year.
- Physical Presence Test: U.S. citizen or resident alien is physically present in a foreign country for at least 330 days during 12 consecutive months.