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FAQsTax TermsFEIE - Foreign Earned Income ExclusionForeign Tax Credit
The Physical Presence Test is one of two tests you take to determine your eligibility for the Foreign Earned Income Exclusion (the other is the Bona Fide Residence Test).
To meet the requirements of the Physical Presence Test, you must be physically present outside the United States for at least 330 full days within a consecutive 12-month period. This period can begin or end during the tax year in question.
If your eligible timeframe doesn’t cover the entire tax year, you may need to prorate the maximum FEIE amount by adjusting the exclusion based on the number of qualifying days within the tax year.
Learn more about Expat Tax Benefits for Americans Living Abroad.
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