Originally Posted by Luv2Cruise25
Thanks, Bruce. So you think a US citizen working 7 to 8 month contracts and has no residence at all who may or may not visit her parents in Florida during her 7 week vacation would qualify as the foreign worker? Does the ship which may be home ported out of Florida qualify as a foreign residence? i know this is not the place for professional tax advice but this gives me some good information to ask further questions and get clarification.
You should double-check, but I have been advised many times that a cruise ship does not qualify as a residence in the eyes of the IRS.
Many countries (including the USA) insist that you must have a legal residence somewhere. Establishing a legal residence requires rent receipts, bills mailed to that address in your name, residency permit, etc.
Many of my colleagues have established primary residences in countries other than their home countries in order to avoid paying taxes to a country where they do not live or work. The IRS is very clear on what constitutes a primary residence, and it is very important to follow the rules on that subject.