@ageof , I think your assumptions are correct. Note that the test period of 12 months ( to meet the physical presence test ) needs to include all of the period in the current tax year that are used for excluding foreign earned income. Thus if you entered foreign country on 6/1/22 and began your tax home on 06/02/2022, your earliest test period can be 06/02/2022 to 06/01/2023. This means that your foreign earnings during the 2022 tax year i.e. 06/02/2022 through 12/31/2022 are eligible for foreign earned income exclusion.
Do you need more help ?
pk
