# My location history needed to file US taxes?



## boat (May 17, 2014)

Hello all- My accountant is finally getting around to doing my 2015 taxes. 

In 2014 I filed taxes in NZ, but for 2015 I want to use my tax credits and file in the USA. NZ was fine with this as I spent 183 days in the USA in 2015 and none in NZ. 

BUT my account tells me she needs my a day by day accounting of where I was when outside the USA for all of 2015. 

I have all my dates when inside the USA but nothing on where I was outside the USA. It would be super difficult to even create this information since I work on a boat traveling up and down the Caribbean islands. Some days I might pass through two countries. Often times I will go through eight or nine countries in a week. I have no way of really making an accurate accounting. 

My question is why does the IRS need to know where I was when outside the USA and how does this effect my taxes when filing as a US tax payer. 

Thanks

Boat


----------



## boat (May 17, 2014)

Quick reply here- I was able to find my complete location history on Google Maps. Boom. Every step I took, they were watching me. Really scary, but a little useful at this moment. 

But I still want to know why the IRS needs to know my locations when outside the USA. Any ideas?

Thanks

Scott


----------



## JustLurking (Mar 25, 2015)

My guess would be for the 'foreign earned income exclusion'. You only get that if you are in a foreign country.

International waters don't count as a 'foreign country'. Put differently, the IRS considers that international waters are in fact US territory, at least as far as US citizens and other US taxable persons are concerned. Same with international airspace.

Probably also the same with the entire surface of every planet and moon in the solar system and beyond. It may be only a matter of time before the IRS 'clarifies' that point...


----------



## Bevdeforges (Nov 16, 2007)

Actually, yes, they do need to know where you were when you were outside the country. There are a number of country-specific tax rules (including some advantages, like delayed filing deadlines) - like if you spent time in a war zone, or in a place that is not considered a "foreign country" (like for purposes of the FEIE, as JustLurking mentioned). The Antarctic research station is one of those places the IRS does not consider a "country" and so the poor schmucks working there can't claim the FEIE. (Go figure.)
Cheers,
Bev


----------



## boat (May 17, 2014)

Hmmm... Any idea where I can get a list of approved countries? How about Antigua Barbuda. Think those are on the list?


----------



## Bevdeforges (Nov 16, 2007)

Take a look at either Publication 17 or Publication 54 for information on countries or areas that merit some sort of special consideration.
Cheers,
Bev


----------

