Can I claim the Foreign Earned Income Exclusion if my 330 days abroad span two different calendar years?

Yes, the Physical Presence Test uses any 12-month period, not the calendar year. When your 330 qualifying days span two calendar years, you pro-rate the FEIE between the two tax years based on the number of qualifying days falling in each year.

How pro-ration works:

• Pick the best 12-month window that gives you 330+ foreign days
• For each tax year, count the qualifying days falling in that year
• Multiply the FEIE cap for that year by (qualifying days in year / 365)

Example: you left the U.S. on April 1, 2025, and stayed abroad through the end of 2026. A 12-month window of April 1, 2025, to March 31, 2026, gives you:

• 2025 pro-rata: 275 days (Apr 1 to Dec 31) / 365 × $130,000 = $97,945
• 2026 pro-rata: 90 days (Jan 1 to Mar 31) / 365 × $132,900 = $32,770

If you qualify for a second 12-month window in 2026 (e.g., Jan 1 to Dec 31, 2026, fully abroad), the full $132,900 becomes available for 2026 instead of the prorated $32,770.

Filing mechanics:

• Form 2555 requires you to declare the 12-month window used
• Form 2350 can extend the filing deadline if you need more time to accumulate qualifying days
• You can claim different windows in different years to optimize

Housing exclusion pro-rates the same way based on qualifying days.

For FEIE strategy across partial years, see our Foreign Earned Income Exclusion.