EFTA02488622

From: Erika Kellerhals Sent: Thursday, August 27, 2015 9:01 PM To: Jeffrey E. Subject: <no subject> It appears that if you had the following facts —you will still=not be a resident: 153 in the USVI, 3= non-US/non-USVI and 182 US - you would not be a bona fide resident of the =SVI because the regs state: "The proposed amendment would not =pply, however, if the number of days that the individual is considered to b= present in the United States during the taxable year equals or exceeds the=number of days that the individual is considered to be present in the relev=nt U.S. territory during the taxable year, determined without taking into a=count any days for which the individual would be treated as present in the =.S. territory under this proposed amendment. " So in the example a=ove — the # of days the taxpayer is in the US (182) exceeds=the number of days that the individual is considered to be in the territory=w/o taking into account the days overseas - (153). Therefore he/she is not = resident of the VI. However - i= you were present in the USVI 168 days, in the US 167 days and the remainde= outside the US/USVI — <=font> you would be a bona fide resident. email: <mailto: <=o:p> Notice: = This communication may contain privileged or other confidential informatio=. If you are not the intended recipient, or believe that you have rec=ived this communication in error, please do not print, copy, re-transmit, d=sseminate, or otherwise use this information. Also, please indicate t= the sender that you have received this e-mail in error, and delete the cop= you received. Thank you. Circular 230: To ensure compliance with the requ=rements imposed by the IRS, we inform you that any tax advice contained in =ur communication (including any attachments) was not intended or written to=be used, and cannot be used, for the purpose of (i) avoiding any tax penalt= or (ii) promoting, marketing or recommending to another party any transact=on or matter addressed herein. EFTA_R1_01608773 EFTA02488622