I will be outside the US for 330 days, but not in one calendar year. Can I still use the Foreign Earned Income Exclusion to reduce my tax bill?


Yes, the Physical Presence Test requires that you be inside a foreign country for 330 days in any 365-day period. This can run from January to December or from June to May. If the time is split across 2 tax years, you will get a pro-rata exclusion for each year.

If you have not yet been abroad for 330 days but you will be, you can file for an extension using Form 2350, which will allow you to wait until you meet the 330-day requirement.

Read our full article on the Foreign Earned Income Exclusion to learn if you meet the 300-day requirement.