| http://www.w3.org/ns/prov#value | - * ???Living Abroad??? means that (1) a U.S. taxpayer???s tax home is outside the United States and the taxpayer is a bona fide resident of a non-U.S. jurisdiction for the entire tax year, or (2) a U.S. taxpayer is a U.S. resident who is physically present in a non-U.S. jurisdiction for at least 330 days during a period of 12 consecutive months ending in the tax year.
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