What Is the Physical Presence Test?

The physical presence test is one of two ways that U.S. citizens and resident aliens can qualify for the foreign earned income exclusion. To qualify, you must be physically present in a foreign country (or countries) for at least 330 full days during any consecutive 12-month period — the period doesn't have to match the calendar year, giving you flexibility in choosing the optimal window. Unlike the bona fide residence test, the physical presence test is purely a mathematical count of days and doesn't require any particular relationship with the foreign country or long-term intent to remain. Days spent on U.S. soil or on U.S. ships or aircraft don't count toward the 330 days. The 12-month period can start on any day, so you can choose the window that includes your maximum qualifying days — useful if you moved abroad partway through a year. In 2024, the maximum exclusion for qualifying individuals is $126,500 of foreign earned income.