Adam is a citizen and resident of Saudi Arabia and not a citizen or tax resident of the United States at this time. Adam has a job in Saudi Arabia that pays an annual salary that is the equivalent of $200,000 US dollars. Adam now has accepted a second job from a United States company that will pay him an annual salary of $100,000 and allow him to keep his first job. He expects to be doing both jobs for many years. The United States employer will require the client to spend time in the United States at its headquarters but is flexible about the amount of time he will spend in Saudi Arabia and in the US. Adam also has a $300,000 annual income from investments that are located outside of the US.

Adam is considering how to divide his time between Saudi Arabia and the United States. He tells you that his only concern is that he pays as little in the way of United States income taxes on his income as possible. Advise your client appropriately.