Gary1111
Returning Member

Foreign earned income exclusion - physical presence test

Hi,

 

My question is whether you have to be a resident alien or citizen for the whole of the 12 month period used for the physical presence test?

 

I am a resident alien in the 2021 tax year and will be moving abroad from the USA in June 2021 to work abroad for the next few years. In 2022, i will likely be a non resident alien for US tax purposes. So can I still use the physical presence test to exclude foreign earned income from June to December 2021 on my resident tax return?

 

I will be a resident alien from June to December 2021 but I won't be a resident alien from January to June 2022 as I will likely be a non resident alien for 2022. Does that have any impact on whether I can use the physical presence test for my 2021 tax return?

 

Thanks so much!