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Deductions & credits
Yes, you only need to to have part of the 12 month period in 2019 for your 2019 tax return. The same is true for your 2018 return. The periods can entirely overlap.
How to figure the 12-month period.
There are four rules you should know when figuring the 12-month period.
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Your 12-month period can begin with any day of the month. It ends the day before the same calendar day, 12 months later.
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Your 12-month period must be made up of consecutive months. Any 12-month period can be used if the 330 days in a foreign country fall within that period.
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You don’t have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. You can choose the 12-month period that gives you the greatest exclusion.
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In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another.
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