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Tax residency

US foreign income — physical presence calculator

The physical presence test requires 330 full days in foreign countries during a qualifying 12-month period. Travel across international waters and partial foreign days need careful treatment. A foreign tax home and the remaining exclusion conditions are assessed separately.

Your dates, made clearer

Calculate your days

Calculated in your browser. Your trip dates stay in this tab.

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Your recorded visits

Add visits to this region. Overlapping dates count once.

Exclude dates allowed by the official rule

Exclude dates only as permitted by the official rule.

How this count works

Only completed full recorded foreign dates count; today is excluded. Journey departure/return boundaries and dates also recorded in the US are excluded. Unrecorded dates never count. A selected start fixes the 12-month period; otherwise the latest rolling 12 months is shown.

You also need a foreign tax home and must meet the other foreign earned income exclusion conditions. Full days on international waters or outside foreign-country territory do not qualify. Choose the start of your intended qualifying period and exclude dates that do not qualify.

Read the complete rule explanation →