[taxm]

The facts are the following:
1. Client is a Mexican national
2. He was in graduate school in the US and after receiving Ph.D. in 2007 returned to Mexico and started employment
3. Client became married to a US citizen in 2008
4. Client was not a US resident for tax purposes for any part of 2008
5. He received a green card in June of 2009
6. Client moved to the US in July of 2009. He had wages from Mexico in 2009
7. Client intends to file a joint return for 2009.
Electing to file a joint return would subject him to US tax on his worldwide income for 2009. The question is whether the FEIE is available for the income earned in Mexico during 2009, and specifically whether the bona fide residency test may be used.

[Fr_Chuck]

Thank you for the use of our site, we will not give you answers to homework, but if you try and tell us what you think we can help guidle you

[taxm]

This is a real client, not homework.