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IRS still freezes out workers in Antarctica

by on
in Small Business Tax,Small Business Tax Deduction Strategies

The U.S. Tax Court continues to be cold as ice to U.S. citizens working in Antarctica.

New case: A taxpayer worked in Antarctica for a U.S. company in 2001. He claimed that the income should be excluded from U.S. income tax. But the Tax Court reiterated its position in a 1962 decision barring the foreign-income exclusion. (Martin, 50 TC 59) Reason: Under an international treaty, Antarctica is to be used for scientific investigation and peaceful purposes.

Other courts, including the U.S. Supreme Court, have established Antarctica as a foreign country for various other laws. But the Tax Court refuses to budge on the tax law. (Arnett, 126 TC No. 5)

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