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Deductions & credits
Yes, the 330 out of 365 days must be part of any 12-month period that includes any part of the year you wish to exclude. The ending (or beginning) date for your 330 days can be any time, even the first (or last) day of the tax year.
However, when you are physically present in the foreign country for less than the full tax year, the amount of income that you can exclude is pro-rated based on the number of days that you are present.
So, there are two parts. There is the part where you will qualify for the exclusion, which can have any end or begin date within the tax year, and the number of days used to determine the amount of your exclusion.
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‎July 11, 2020
4:26 PM