FlagSageFEIE 330-day calculator: physical presence test
Enter your time abroad and your trips back. See the 12-month window with the most full foreign days and whether any window reaches 330.
The FEIE physical presence test needs 330 full days in a foreign country or countries during any 12 consecutive months. A full day runs midnight to midnight, so travel days and days in the United States or over international waters do not count.
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Rule checked November 8, 2026. The counting rule and its official source are explained below the calculator.
Arithmetic only. It counts days. It does not decide your status, apply exceptions or replace the authority's own count.
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How the physical presence test counts days
For the foreign earned income exclusion, the physical presence test is met by a US citizen or resident who is physically present in a foreign country or countries for 330 full days during any period of 12 consecutive months (IRS, Physical presence test). The IRS says:
- A full day is 24 consecutive hours, beginning and ending at midnight.
- The 330 days do not have to be consecutive.
- The 12-month period can begin on any day of the month, and 12-month periods can overlap.
- Time on or over international waters or airspace does not count as time in a foreign country.
- Being in the United States for less than 24 hours in transit between two foreign points counts as time outside any foreign country.
- The minimum time can be waived for people who must leave a country because of war, civil unrest or similar conditions, in countries the IRS lists.
How to enter your days
Enter your first and last full day abroad, then add each trip that broke a full day: the day you flew out of the foreign country, every day in the United States, and the day you landed back if part of it was spent in the air over international waters. The calculator checks every 12-month window that touches your time abroad and shows the one with the most full days, plus, for the tax year you choose, the 330-day window that covers the most days of that year.
| Situation | Full foreign days? |
|---|---|
| Day spent entirely in Spain, then a train to France | Yes, the whole day was in foreign countries |
| Overnight flight from London that lands in New York | No for the day of departure and the day of arrival |
| Flight from Lisbon to Madrid | Yes, if the whole day was over foreign countries |
| Cruise day on international waters | No |
What this calculator does not check
- The physical presence test also needs a tax home in a foreign country. See tax home.
- The exclusion covers foreign earned income only, has an annual limit, and is claimed on Form 2555. It does not reduce US self-employment tax. See FEIE vs foreign tax credit and self-employment tax abroad.
- The bona fide residence test is a separate route. See bona fide residence test.
Questions people ask
What is the 330-day rule for the foreign earned income exclusion?
Under the physical presence test, a US citizen or resident must be physically present in a foreign country or countries for 330 full days during any 12 consecutive months. A full day runs midnight to midnight, and the days do not have to be consecutive.
Do travel days count toward the 330 days?
A travel day counts only if the whole day, midnight to midnight, was spent in foreign countries. Time on or over international waters or in the United States does not count, so a day you fly to or from the US usually does not count.
Can the 12-month period start before I moved abroad?
The IRS says the 12-month period can begin on any day of the month and periods can overlap. It does not have to be a calendar year. A qualified professional can confirm which period fits your return.
How many days can I spend in the US and still meet the physical presence test?
A 12-month window has 365 or 366 days, so at most 35 or 36 days in that window can be days that are not full foreign days, including travel days. Those days must fall so that at least one window still holds 330 full days.
Is the physical presence test the only way to claim the FEIE?
No. The bona fide residence test is the other route. Both also need a tax home in a foreign country. See bona fide residence test.
Does the FEIE remove self-employment tax?
No. The exclusion applies to income tax on foreign earned income. US self-employment tax can still apply unless a totalization agreement assigns coverage to another country. See self-employment tax abroad.
Related
- Countries covered
- See the rule above
- Sources
- Official source linked in the text
- Tax year
- Current rule as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026