A History Of Taxes - Part 1
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No particular visa is imperative. The American expat does not live in any particular country, but must live somewhere outside the U.S. to meet the 330 day physical presence quality. The American expat merely counts the days out. A day qualifies generally if the day is within any 365 day period during which he/she is outside the U.S. for 330 full days a lot more. Partial days inside U.S. are U.S. working weeks. 365 day periods may overlap, and every day is in 365 such periods (not all of which need qualify).
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Late Returns - Anyone filed your tax returns late, is it possible to still purge the tax owed? Yes, but only after two years have passed since you filed the return but now IRS. This requirement often is where people cost problems when trying to discharge their fiscal.