Reference no: EM132071187

Kent and Paige currently live in Frankfurt, Germany. They moved there on January 10, 2016, for Paige's temporary job assignment. They are U.S. citizens and have valid Social Security numbers. Neither Kent nor Paige works for the U.S. government. They returned to the U.S. for nine days to attend a wedding and visit family. They also spent 14 days sightseeing throughout Europe in June. Kent and Paige own a home in the U.S. It is vacant while they are overseas, but Paige's sister checks on it for them. Kent and Paige rent a one-bedroom apartment in Frankfurt. Kent and Paige plan to return to the U.S. when Paige's assignment ends in 2017. Neither Kent nor Paige had health insurance in 2016. 5. Which test qualifies Kent and Paige for the foreign earned income exclusion? A. Physical presence test B. Bona fide residence test C. Kent and Paige are not eligible to exclude their foreign earned income.