FEIE Physical Presence Test Calculator
To claim the Foreign Earned Income Exclusion under the physical presence test, you need 330 full days in foreign countries during any 12 consecutive months. Enter the day you left the U.S. and your trips back — the calculator counts your full days abroad and finds your first qualifying 12-month period.
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What is the physical presence test?
It's one of two ways for U.S. citizens and resident aliens working abroad to qualify for the Foreign Earned Income Exclusion (Form 2555). You meet it if you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months. The days don't have to be in a row, and it doesn't matter why you were abroad.
How a "full day" is counted
- A full day is 24 hours, from midnight to midnight, spent in a foreign country.
- The day you leave the U.S. and the day you come back don't count — part of them is spent in the U.S. or in the air.
- Time on or over international waters doesn't count. An overnight flight can cost you the arrival day too.
- The U.S. and its territories (Puerto Rico, Guam, the U.S. Virgin Islands and others) are not foreign countries.
- A U.S. layover of less than 24 hours between two foreign points doesn't count as presence in the U.S.
- Moving between foreign countries doesn't cost full days, but travel that is not within foreign countries and takes 24 hours or more does.
- Days spent in a country in violation of U.S. law don't count.
The 35-day budget
A 12-month period has 365 days (366 if it includes 29 February). With 330 full days needed, you have about 35 days for U.S. visits and travel days combined. Every trip home costs at least two days: the day you fly in and the day you fly out.
Choosing your 12-month period
The period can start on any day — it doesn't have to match the calendar year — and it ends the day before the same date 12 months later. In your first and last years abroad you can pick the period that gives you the most days, and periods for different years can overlap. The calculator finds the first period that qualifies; change "Check on" to test any other.
Physical presence vs. bona fide residence
| Physical presence test | Bona fide residence test | |
|---|---|---|
| What counts | 330 full days abroad in any 12 months | Being a resident of a foreign country for an uninterrupted period that includes a full tax year |
| Based on | Days only | Facts and circumstances: intent, home, ties, foreign taxes |
| Trips to the U.S. | Each one uses up your 35-day budget | Brief trips are fine if you clearly intend to return |
| Good for | Nomads and people who move around | People settled in one country |
Questions
Do the 330 days have to be consecutive?
No. Any 330 full days within the 12-month period count, with trips in between.
How many days can I spend in the U.S. and still qualify?
About 35 days in a 365-day period, including the days you travel in and out of the U.S. The calculator shows how many you have left.
Does the day I land abroad count?
Only if you spent the whole day there. If you fly overnight and land in the morning, part of that day was over international waters, so it isn't a full day. The IRS gives this example: you arrive in France at 9:00 a.m. on June 11, and your first full day there is June 12.
Does the 12-month period have to be the calendar year?
No. It can start on any day and ends the day before the same date 12 months later.
What if I had to leave a country because of war or unrest?
The IRS can waive the 330-day minimum for countries it lists each year, if you could otherwise have met the test. Check the current IRS list.
Is this tax advice?
No. It counts days. The exclusion has other conditions, such as a tax home abroad — ask a U.S. expat tax professional about your return.
Let your iPhone count your full days abroad
Daysafe records which country you're in each day and keeps your FEIE count up to date — full days only, with the date you'd reach 330. No account; your days stay on your phone.
Get Daysafe on the App Store · Substantial presence test calculator
Sources
IRS, Foreign earned income exclusion — physical presence test; bona fide residence test; Form 2555. Checked on 13 October 2026. Daysafe is a day counter, not tax advice. Made by Denis Chudinov.