Who it applies to
US citizens or qualifying residents reviewing the physical-presence component of the foreign earned income exclusion.
US foreign income — physical presence
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.
Check your own dates: US foreign income — physical presence calculator →
Summary
- Day rule / reminder
- 330 full days in foreign countries over 12 months
- Window
- Last 12 months
- What the tool measures
- The recorded-day component
- Official reference
- IRS physical presence test ↗
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.
The rule
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.
Counting the days
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.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · France
Recorded result: 8 days
Example 2 — overlapping records
- to · France
- to · France
Recorded result: 13 days
Example 3 — two visits with a gap
- to · France
- to · France
Recorded result: 12 days
Exceptions & edge cases
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.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
Last 12 months. 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.
What else should I check before relying on the total?
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.
Where can I read the official requirements?
Read IRS physical presence test ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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