What Is a Primary Residence?

Your primary residence is generally the home where you live the majority of the year and consider your principal place of dwelling. For US expats, determining your primary residence can impact your tax home, eligibility for exclusions like the Foreign Earned Income Exclusion, and other IRS requirements.

How Is Primary Residence Determined?

In most cases, it’s based on where you spend the most time. However, when it’s not clear-cut, the IRS may also consider:

• Where you are legally domiciled
• Your driver’s license address
• Voter registration location
• Where your family lives or where you receive mail
• The location of your primary bank or employer

If you’re living abroad, your foreign residence may be considered your primary residence, especially if it aligns with your tax home and physical presence.

Your Greenback accountant will review your situation and help determine how your primary residence may affect your tax return.

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