ErnieS0
Expert Alumni

Deductions & credits

As you listed in your post, the IRS says you can count a full day for the physical presence test if you spend the full 24 hours in the other country.

 

In your situation, I'm assuming you are trying to count full days outside the US. I'm also assuming your travel was complete within one day.

 

You could not count eight days are being physically present in Canada for a full day (7 August to 14 August) because you did not spend a 24 hour period in Canada in any of those days.

 

See Foreign Earned Income Exclusion - Physical Presence Test

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