A person may be legally prohibited from establishing a domicile in a foreign jurisdiction because of immigration or visa restrictions. For example, an individual who is sent to a foreign country to perform the duties of the individual’s job may not be allowed to remain in that country for an indefinite period of time. Maryland Administrative Release No. 37, Domicile and Residency (2009). An individual who is required to leave a foreign country after a certain period of time, or upon the happening of a certain event, can’t establish a domicile in that country and, therefore, can’t effectuate a change of domicile, regardless of intent. Certain factors to consider include: (1) Is the taxpayer employed by the U.S. government, including the military? (2) Is the taxpayer in the foreign country under a work visa or other restrictive visa? (3) Is the taxpayer in the foreign country on a temporary assignment?

Maryland Administrative Release No. 37, Domicile and Residency (2009).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid