What is the physical presence test?

Expatfile tax questions illustration
Expatfile tax questions illustration

To pass the physical presence test, a taxpayer must have been physically present outside of the US for at least 330 days during a 1-year period. The 1-year period must either begin or end anywhere in the tax year that the taxpayer wishes to claim the physical presence test for.

A common misconception is that the 330 days requirement applies to the calendar year.

Did you know that Expatfile has a foreign earned income exclusion wizard that automatically determines the best way you can meet the physical presence test when preparing your expat tax return?

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