The Robert Hunt Memo

The Robert Hunt memo dated 6/28/04 has confused and been misinterpreted by many Expats and tax preparers.

Note the following

  • It does not allow you to bust the 330 day rule and still earn the foreign earned income exclusion
  • It does not allow you to exempt or exclude any of your foreign earnings from taxation
  • No where in this memo does it state you can exclude your income or bust the 330 day rule

The IRS states you must meet the requirements of Publication 54.

If you have erroneously relied on this memo you should contact your tax preparer and discuss what options might be available to you.

Example of this document can be downloaded here: IRSMemoRobertHunt.doc