Physical presence test

The IRS says the test applies to US citizens and US resident aliens and depends only on how long you stay abroad, not on your intentions or the kind of residence you set up. The 330 days do not have to be consecutive. You still need a tax home in a foreign country for the exclusion.

A full day is 24 consecutive hours from midnight to midnight. Time over international waters while traveling to or from the United States does not count as time in a foreign country, and travel outside any foreign country that lasts 24 hours or more loses full days. Missing the 330 days for illness, family reasons, vacation or an employer's orders still means the test is not met, although the IRS can waive the minimum time for people who had to leave a country because of war, civil unrest or similar conditions.

The 12-month period can start on any day, must be made of consecutive months, and can overlap with other 12-month periods. The IRS says you can choose the period that gives the greatest exclusion. The FEIE physical presence calculator counts days for a chosen window.

Not to be confused with

• Substantial presence test. The substantial presence test counts days inside the United States to decide whether a non-citizen is a US tax resident.
• Bona fide residence test. The bona fide residence test looks at the nature of your foreign residence over a full tax year rather than a day count.

Sources

• Foreign earned income exclusion – Physical presence testOfficial guidance
• Publication 54 (12/2025), Tax Guide for U.S. Citizens and Resident Aliens AbroadOfficial guidance

Related

Countries covered

General

Sources

2 sources

Tax year

Current rules as checked

Review

Not professionally reviewed
Sources checked November 9, 2026