There's only two things certain in the US, death and taxes. You have to file regardless if you owe or not, live there or don't. Anyways, another way around meeting the physically out of the country for 335 days rule, is to obtain a Qatari Residents Visa. With that, it says you have established residence in a foreign country and you are not required to be out of the US for more than 335 days. I've been back to the US numerous times for the past two years and still fall under the 80k tax exemption. This was from the H&R block guy.