


















Protax Consulting Services
Seven Penn Plaza, Suite 416
New York, NY 10001
Tel 212.714.9070
Fax 212.714.6654
protax@protaxconsulting.com
www.protaxconsulting.com
Contact Us for U.S. International Individual Tax wherever
you are, wherever you go
Download our FREE apps
OUR SERVICES
OUR FIRM,
OUR PEOPLE
Home » U.S. Expatriate Taxes » If I Take a Cruise Departing from the US, How Will it Affect my Physical Presence Test?
If I Take a Cruise Departing from the US, How Will it Affect my Physical Presence Test?
Q&A: If I take a cruise departing from the States, how will it affect my Physical Presence Test?
Q: I am a US expat living in Brazil. I am trying to find some data on US expats taking cruises. I recall something about if a cruise departs from a US port, it will still be considered as time in the US and would count against the physical presence requirements. I have checked the IRS website as well as the State Dept Travel website, but I have been unsuccessful in finding the answer to this question.
A: If you are living in Brazil, then your tax home is Brazil. That doesn’t change because you are on a cruise for a week or two. In this instance, you are still outside of the US and you have established a tax home already.
However, all bets are off if you are wondering if you can live on a cruise ship and also qualify for the Foreign Earned Income Exclusion.
The Physical Presence Test has two parts:
- Tax Home
- 330 days
You must meet both.
Search
Categories
- 2022 Tax Season
- 2021 Tax Season
- 2020 Tax Season
- 2019 Tax Season
- 2018 Tax Season
- 2017 Tax Season
- 2016 Tax Season
- 2015 Tax Season
- 2014 Tax Season
- 2013 Tax Season
- 2012 Tax Season
- 2011 Tax Season
- Country Resource Guides for U.S. Expats | Protax
- Expatriation
- Foreign National-Nonresident Aliens
- U.S. Expatriate Taxes
- Journals, Publications & More Information
- Adoption
- Affordable Care Act (ACA)
- Amended Filings
- AMT
- Awards/Out of Court
- Bartering
- Businesses
- Capital Gains & Losses
- Casualty Losses
- Changing Your Name
- Charitable Giving
- Child and Dependent Care
- Child Tax Credit
- CPA Profession
- Cryptocurrency
- Dependent Children’s Income
- Dependents and Exemptions
- Divorce/Separation
- Do You Owe the IRS Money?
- DOMA and Same-Sex Marriages
- Education Tax Credit & Deductions
- Educator Expenses
- Electric Motor Vehicle Credits
- Employee or Independent Contractor?
- FBAR & Form 8938 FFA
- Filing Status
- FinCEN
- Foreign Tax Credit
- Foreign Trusts
- Gambling, Winnings & Losses
- Getting Married
- Hobby Losses
- Home Office Deduction
- ID Theft and Data Breaches
- IRS Criminal Investigation
- Itemized Tax Deductions
- ITINs
- Job Search Expenses
- Like Kind 1031 Exchanges
- Medical & Dental
- Mortgage Forgiveness Debt Relief
- Moving Expenses
- National Taxpayer Advocate Services
- Net Investment Income Tax
- Paying Your Taxes
- Penalties for Late Filing & Late Payment
- Phony Scams & Phishing Emails
- Renting Vacation Home
- Retirement
- Safekeeping Your Records
- Sailing Permits
- Sale of Principal Residence
- Self-Employed
- Social Security
- State Tax
- Statutory Limit on Refunds
- Streamlined
- Tax Cuts and Jobs Act – 2017
- Taxable & Nontaxable Income
- Taxpayer Bill of Rights