The physical presence test requires the taxpayer to be physically present in the foreign country or countries for at least 330 days during a 12 month period.
- The 12 month period does not need to be from January 1 to December 31.
- The 330 qualifying days do not have to be consecutive.
12 Month period requirement
There are four rules you should know when figuring the 12-month period:
- A 12-month period can begin with any day of the month. It ends the day before the same calendar day, 12 months later.
- A 12-month period must be made up of consecutive months. Any 12-month period can be used if the 330 days in a foreign country fall within that period.
- You do not have to begin a 12-month period with your first full day in a foreign country or to end it with the day you leave. You can choose the 12-month period that gives you the greatest exclusion.
- In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another.
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