The Physical Presence Test for Expats

The Physical Presence Test is one of two ways to qualify for the Foreign Earned Income Exclusion — you meet it by being physically present in a foreign country (or countries) for at least 330 full days in any consecutive 12-month period. The 330 days do not have to be in the same calendar year, and they don't have to be consecutive, but each day must be a full 24-hour day spent outside the United States. Travel days where you pass through the US even briefly may not count as full days abroad. Unlike the Bona Fide Residence Test, the Physical Presence Test doesn't require you to establish legal residency in a foreign country — it's purely about where you physically were. The IRS counts days carefully, so keep a travel log if you split time between the US and abroad.