Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Other Income Workout

Period of Stay

Case Study 2: Physical Presence Test (continued)

The scenario continues. Elise came back to the U.S. from Lisbon, Portugal in December 2020. She needs some help in determining whether she meets the requirements of the bona fide residence test for tax purposes. Follow along in the conversation and think about the questions you would ask her.

Click here to listen to the conversation and read the transcript. Press the Play Audio button to hear the audio.

Map of Portugal, showing Lisbon.