The Physical Presence Test is one of two tests you take to determine your eligibility for the Foreign Earned Income Exclusion.

To pass the Physical Presence Test, you need to be outside of the United states for 330 full days within a consecutive 12-month period – beginning or ending in the tax year.

Depending on your qualifying period, you may have to prorate (allocate/distribute) the maximum FEIE amount you can take. 

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