1. Is it really necessary for me to accurately complete a Travel Calendar each year in order for the lowest amount of tax to be determined and my tax filings to be properly prepared and filed?

Yes. Federal tax laws applicable to U.S. expatriates and foreign national taxpayers require detailed records to be maintained by taxpayers that document physical whereabouts and activity on a given day. Without such records, tax-saving provisions contained within the tax code cannot be claimed. This same travel information is used to determine whether or not a taxpayer is a resident or non-resident for taxation purposes.