Do I lose the FEIE if I return to the U.S. for more than 35 days in the year?

It depends on which test you use. If you rely on the Physical Presence Test, spending more than 35 days in the U.S. during any 12-month period disqualifies you. If you qualify under the Bona Fide Residence Test, there is no 35-day cap, though extended U.S. stays can undermine your claim of bona fide foreign residency.

Physical Presence Test (PPT):

• Requires 330 full days in foreign countries during a 12-month period
• Any day partially in the U.S. counts as a U.S. day
• 35-day U.S. budget (365 – 330 = 35)
• Exceeding the budget disqualifies you for that 12-month window

Bona Fide Residence Test (BFR):

• Requires bona fide residence in a foreign country for an entire tax year
• No specific day cap, but extended U.S. stays undermine bona fide residence
• IRS considers: housing, family ties, social ties, employment, intent to remain

Planning options when you approach 35 U.S. days:

• Shift the 12-month window to different start and end dates
• Switch to Bona Fide Residence Test if you qualify (requires full tax year as foreign resident)
• Split strategy: PPT for the first qualifying window, BFR for the second year
• Use Foreign Tax Credit instead of FEIE (no day count)

Any trip to the U.S. should be tracked and counted from arrival to departure.

For more on managing U.S. days, see our Foreign Earned Income Exclusion guide.