United States: 330 full days abroad (FEIE)
At least 330 full days abroad in any 12 months
About This Rule
The physical presence test for the foreign earned income exclusion needs 330 full days in a foreign country or countries during any period of 12 consecutive months. Only full days, midnight to midnight, count, so the day you land abroad after an overnight flight, time over international waters and days in U.S. territories don't; the app counts every day you're recorded outside the U.S. and nowhere in it, so its count runs high, by about a day for each trip to or from the U.S. Keep a margin above 330: the app shows the 12 months ending today, while you may choose any 12-month period. It applies to U.S. citizens and residents, and you also need a tax home abroad.
Also Requires
- A tax home in a foreign country
Sources
Reviewed September 30, 2026
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More rules for United States
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- TaxHawaii: more than 200 days (presumed resident)Up to 200 days in Hawaii each calendar year
- TaxIowa: more than 183 days (abode presumption)Up to 183 days in Iowa each calendar year
- TaxMaine: more than 183 days (statutory resident)Up to 183 days in Maine each calendar year
- TaxMaryland: 183 days (statutory resident)Under 183 days in Maryland each calendar year
- TaxMinnesota: more than half the year (statutory resident)Under 183 days in Minnesota each calendar year
- TaxNew Jersey: more than 183 days (statutory resident)Up to 183 days in New Jersey each calendar year
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- TaxOregon: more than 200 days (full-year resident)Up to 200 days in Oregon each calendar year
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- TaxVirginia: more than 183 days (actual resident)Up to 183 days in Virginia each calendar year
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