Using the physical presence test, if filing across two years, can the periods overlap entirely?
For example: could a person use the same 365 day physical presence test dates: June 1, 2018 to May 31, 2019 when filing both their 2018 taxes & 2019 taxes?
There is very little written on this in the IRS guidelines except that:
"In determining whether the 12-month pe-riod falls within a longer stay in the foreign country, 12-month periods can overlap one another."
https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-physical-pre...
