Physical Presence Test calculator
Find the 12-month period with the most recorded full days in foreign countries. Passing 330 days can satisfy this day-count test, but it does not by itself establish FEIE eligibility.
Find your strongest 12-month window
What the calculator actually optimizes
Add the first and last full foreign-country day for each qualifying interval. The calculator removes overlaps, tests consecutive 12-month periods that overlap the selected tax year and returns the period with the highest recorded count.
What counts as a full day
The IRS defines a full day as 24 consecutive hours beginning and ending at midnight in a foreign country. Arrival and departure travel days often are not full foreign-country days; time on or over international waters does not count as time in a foreign country.
Why 330 days is not the whole FEIE test
- Your tax home must be in a foreign country
- The income must qualify as foreign earned income
- You must make a valid election and satisfy the filing rules
- Waivers and time spent in violation of U.S. law require separate review
Keep the two US tests separate
The FEIE Physical Presence Test asks about full days in foreign countries. The US Substantial Presence Test uses weighted days of presence in the United States. They solve different questions and their totals must not be combined.
Frequently asked questions
What is the Physical Presence Test for FEIE?
It is a day-count condition requiring at least 330 full days in one or more foreign countries during a period of 12 consecutive months that includes some part of the tax year at issue. Other FEIE requirements still apply.
Do the 330 days need to be consecutive?
No. The 330 qualifying full days do not have to be consecutive, but they must fall within one qualifying period of 12 consecutive months.
Do travel days count toward the 330 days?
Only full days in a foreign country count. A full day begins and ends at midnight. Arrival, departure and time on or over international waters can prevent a travel day from qualifying.
Can the 12-month Physical Presence Test periods overlap?
Yes. The IRS says qualifying 12-month periods can overlap, and a period can start on any day of a month.