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 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.