LeonardS
Expert Alumni

Get your taxes done using TurboTax

The IRS considers a full day a period of 24 consecutive hours, beginning at midnight. Therefore only full days in the foreign country count towards your physical presence test. 

 

You are correct a day when you are traveling is not counted as a day towards meeting the physical presence test.  What you call a day that does not qualify is irrelevant.  Therefore, you can consider it a day worked in the U.S. for your record-keeping if you so desire.

 

If you have any other questions post them to this reply.

 

"FEIC" was a typo.


 

 

 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post