Last reviewed: September 5, 2026
The core requirement
A taxpayer generally meets the physical presence test by being physically present in one or more foreign countries for at least 330 full days during a period of 12 consecutive months. The 12-month period can begin on any day and does not have to match a calendar year.
This test focuses on where you were, not your intent to make another country a permanent home. But passing the day count is only one part of FEIE: you still need foreign earned income and a tax home in a foreign country.
330 full days
Qualifying days must be full, generally midnight to midnight, in a foreign country.
12 consecutive months
The measuring period can slide across two calendar years to find the supported window.
One or more countries
The days can be spread across multiple foreign countries; they need not all be in one place.
What counts as a full day?
A full day is generally a continuous 24-hour period beginning at midnight. A departure day, arrival day, or day partly spent in the United States usually is not a full qualifying foreign day. Time over international waters is not time in a foreign country, which can matter on long travel days.
Typically counts
- • A full midnight-to-midnight day in a foreign country
- • Full days in different foreign countries
- • Certain travel days entirely between foreign countries, depending on timing
Usually does not count
- • Any day with time physically present in the United States
- • A partial first or last day abroad
- • Time over international waters rather than a foreign country
The qualifying period can move
Suppose a taxpayer leaves the United States in May and remains abroad into the following year. The strongest 12-month period might run from late May through the following May, rather than January through December. That period can then be used to determine the portion of each tax year eligible for the exclusion.
This is why a travel log should record each arrival and departure date, the countries involved, and where midnight occurred. Calendar screenshots and estimates are weaker than a reconciled record based on passports, itineraries, and travel confirmations.
Common 330-day mistakes
- Counting partial arrival and departure days as full qualifying days.
- Counting time in the United States because the trip was short.
- Treating international waters or airspace as a foreign country.
- Choosing a calendar-year window when a different 12-month period is needed.
- Ignoring the separate foreign tax-home and abode requirements.
- Estimating dates without reconciling passports, tickets, and travel history.
Related FEIE resources
General educational information only. The full eligibility result depends on your individual facts and current IRS rules.