pk
Level 15
Level 15

Deductions & credits

@mm77   I have gone through  your travel details  and it  does not appear  that you  should have difficulty in satisfying  the 330 days   because the only requirement is that you find a  test period of consecutive 12 months  in which  you have  have been present in a foreign country or countries for 330 days.  To exclude income you need to meet the following three conditions:

(a) that the  income is foreign sourced

(b) that you have a foreign tax home

(c) you are qualified individual.

 

The first is established  by performing work in a foreign country  and being paid by a foreign entity or entities / persons.  This where the restriction on being paid by the US govt or any of its administrative units comes in.  Looking at your travel list I would  recommend that you have documentation to  establish that the income is foreign sourced  (  for many expats , when they work for a large multinational, it is easy  to prove the source because they are paid  through  a  local/foreign   wholely owned subsidiary  established under local laws)

 

The Second  is established  through meeting the substantial presence or bonafide  resident tests.  Here  again  for at 2018, you need to be sure that your personal abode  ( there can be only one at a time ) can be shown to  be foreign.

 

The Third is established  by being an US citizen / Resident ( Green Card )

 

Note  that for substantial presence  you  count all full days  present in a foreign country or countries and not days present in the USA or travelling over international waters. Thus when you travel from Netherlands to Germany  you count all days present either in Netherlands or in Germany.  However, if you  go from England to Bahrain, depending on the  route, you may , or may not ,be able to count both days  depending on whether   you are crossing only landmass or flying over international  waters. 

 

The form 2555 also asks  when you established the foreign tax home  and here you can always  say the first of the year, if  and only if, your  tax home was foreign for all year but you were state side for  a period on business or pleasure -- thus the foreign income for the  year is based on where work performed and  paid by whom NOT on your tax home.  So for  2018 , if all the  income was foreign, then you report  that as foreign sourced and it is tax home that determines  what portion is eligible for exclusion based on where work performed  and paid by whom.

 

Does that make sense or do you need  help?

 

my personal  concern in your case would be how you prove  that the income  is foreign sourced  and if you really had a foreign tax home   because what I see is a lot of travel.  Don't get me wrong on this, please