Who qualifies as an “Out-of-the-Country” tax filer?
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Last modified 6/15/2021 3:22:31 AM EST |
Added by ExpressExtension Team
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A U.S. citizen or resident alien and on the regular due date of the return:
- Are living outside of the United States and Puerto Rico and their main place of business or post of duty is outside the United States and Puerto Rico, or
- Are in military or naval service on duty outside the United States and Puerto Rico.