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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.
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‎January 30, 2020
11:59 AM