Help me with a "24 hour rule" in regards to expat taxes and being in transit.
I'm working on a foreign deployment/contract for the next year or two and have encountered a tax question that I cannot find the answer to.
The IRS states the following:
"If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you are not treated as present in the United States during the transit. You are treated as traveling over areas not within any foreign country. "
I live very close to the DFW Airport. If I'm flying in from overseas, can I actually leave the airport itself and visit friends, as long as I fly back out within 24 hours and not have it count against the "physical presence test?
The way I read this, as long as my outbound flight taking me out of the US again leaves within 24 hours of my inbound one, I should be ok. I just don't know if I can actually leave the airport or not
, since that will involve going through US Customs.
I have sent email queries to a couple different expat CPA firms but have received no responses, and I cannot find any Google results that address this particular question.