Dec 18 2011
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US Dept of the Treasury Defines “Abode”
“Abode” has been variously defined as one’s home, habitation, residence, domicile, or place of dwelling. It does not mean your principal place of business. “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home.” The location of your abode often will depend on where you maintain your economic, family, and personal ties.
- Department of the Treasury, Publication 54, Cat. No. 14999E
Tax Guide for U.S. Citizens and Resident Aliens Abroad
For use in preparing 2011 Returns
