Raj1
Level 3

Physical Presence test foreign earned income

Does the physical presence test start the day you enter a foreign country or the day you become a resident of that country.

 

For I example if I entered Spain on a tourist visa and then became a resident thru employment and have not left Spain since I arrived for 330 days.  When does the physical presence start from a US tax prespective?

 

Regards

 

Raj