How to Figure the 12-Month Period Foreign Earned Income Exclusion - Physical Presence Test
There are four rules you should know when figuring out the 12-month period:
- A 12-month period can begin with any day of the month. It ends the day before the same calendar day, 12 months later.
- A 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.
- You do not have to begin a 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.
- In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another.
You can select any 12 month period up to and including the day you file your tax return.
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