Physical Presence Test: How to Count Your 330 Days Correctly

The Physical Presence Test requires 330 full days outside the United States in any consecutive 12-month period, and a full day means a complete 24-hour period, which creates some counting traps for expats who travel frequently. The day you depart the US and the day you return both count as days spent in the US, not abroad, even if you spend 23 hours of each of those days outside the country. Travel days between foreign countries count as foreign days as long as you do not pass through the US in transit, and days spent on a ship or aircraft in international waters that are not over US territory generally count as foreign days. You can choose any consecutive 12-month period, not just the calendar year, to maximize your qualifying days: if you moved abroad mid-year, you may find a 12-month window starting a couple of months after your move that gets you past 330 days more cleanly than a calendar-year count would. Keeping a detailed day-by-day log of your location, supported by boarding passes, hotel receipts, and passport stamps, is the best way to defend your day count if the IRS ever questions your FEIE claim.