FEIE 330-Day Physical Presence Test Calculator (2026)

The physical presence test requires 330 full days outside the US in any consecutive 12-month period — not necessarily the calendar year. A "full day" under IRS rules means a 24-hour calendar day spent entirely outside the US. Both the day you depart the US and the day you return count as US days (you weren't abroad for the full 24-hour period).

Enter your analysis window and any US visits to get an instant verdict. Every day counts — 329 days fails the test completely.

How the IRS counts your days

The physical presence test uses "full days" — a 24-hour calendar day spent entirely outside the United States. The key rules that catch people off guard:

• Departure day from US = US day. If you board a flight departing the US on June 1, June 1 does not count as a foreign day — you were in the US for part of that calendar day.
• Arrival day back in US = US day. Same logic. The day you land back in the US is a partial US day.
• In-transit stops do not disqualify. A layover where your flight passes through US airspace but you remain in the international terminal (never clearing US customs and immigration) is typically treated as a foreign day — but a connection that has you re-entering the US does count as a US day.
• US territories count as "United States." Time in Puerto Rico, Guam, the US Virgin Islands, American Samoa, and the Northern Mariana Islands counts as time in the United States for this test.
• The 12-month window is mobile. You can shift the window earlier or later by a day, a week, or a month to find the most favorable period. Tax software typically checks all possible windows automatically.

The 330-day test vs the bona fide residence test

The physical presence test is a numbers game — count the days, meet the threshold. The bona fide residence test is the alternative: you were a bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year. No day minimum, but you need to demonstrate genuine foreign residency through intent, integration, and circumstances — not just presence.

Most expats use the physical presence test in their first year abroad (because bona fide residence requires a full January–December year). In subsequent years, many switch to bona fide residence, which is more flexible if you need to travel back to the US frequently for work or family reasons. You can only use one test per year — and once you elect the FEIE on Form 2555, that election stays in effect for all future years until you formally revoke it.

Partial-year qualification and FEIE proration

If you move abroad mid-year, you can still claim the FEIE for the portion of the calendar year you qualify for — but the exclusion is prorated. The 2026 FEIE maximum is $132,900.¹ If you have 183 qualifying days in calendar year 2026 (out of 365), your maximum exclusion is:

183 ÷ 365 × $132,900 = $66,621

To determine your qualifying days in calendar year 2026, find a 12-month window that: (a) includes enough of 2026 to reach 330 days abroad, and (b) falls as much as possible within 2026. The qualifying days within 2026 drive your prorated exclusion.

When 329 days is close enough — and when it's not

There is no partial credit. 329 days fails the test. If you fall one or two days short, you have a few options:

• Shift the 12-month window. A different 12-month period might give you 330+ days. Try starting your window a few weeks earlier or later.
• Use the bona fide residence test instead. If you can establish bona fide foreign residency, the day count doesn't matter.
• Don't revise history — revise the future. If you're in the middle of a tax year, adjust upcoming US visits to hit 330 days.
• File under the partial-year rules. If you don't qualify in the year you moved abroad, you may still qualify in the following year. Your tax professional can file a return without the FEIE and amend once the 330 days are logged.

Self-employment tax trap: FEIE doesn't eliminate it

This is the most expensive surprise for expat freelancers and contractors. The FEIE excludes your income from federal income tax — but self-employment tax (15.3% on the first $176,100, 2.9% above that in 2026) is calculated on your gross self-employment income, before the FEIE exclusion, per IRC §1402(a)(8).² A freelancer excluding $132,900 via FEIE still owes about $18,800 in SE tax on that income. This is a key reason some expat sole proprietors choose FTC over FEIE, or consider foreign corporation structures.

The FEIE revocation lock-in

Once you elect the FEIE (by filing Form 2555), that election covers all future years automatically — you don't re-elect every year. If you later want to switch to the foreign tax credit instead, you can revoke the FEIE election, but you are then blocked from re-electing the FEIE for 5 years without IRS consent. Before making or changing this election, model both scenarios carefully — the FEIE vs FTC decision is highly income-dependent and not easy to reverse.