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Deductions & credits
Unfortunately, if you were only overseas for 156 days, you will not qualify for the foreign earned income exclusion. To qualify, you must meet one of 2 tests.
Bona-fide Residency Test (BFR)
To qualify for this test, you must be a U.S. citizen. You might also qualify if you are a U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect.
You must be a resident of a foreign country (or countries) for an uninterrupted period that includes a complete tax year (January 1 to December 31) unless you are eligible to claim a waiver.
Once you have established bona fide residence in a foreign country, your qualification begins with the date you began the residence and ends with the date you abandon the foreign residence.
Your qualifying period as a bona fide resident may include only part of a tax year. You must intend to reside in the foreign country for an extended period.
Physical Presence Test (PPT)
You meet this test if you are physically present in a foreign country or countries for a total of 330 full days (approximately 11 months) during a 12-month period.
This test applies to both U.S. citizens and U.S. resident aliens. Some of this time may be vacation time in foreign countries.
If you leave the foreign country under your employer's orders, because of illness, or because of a vacation in the U.S, you fail to meet the test. However, in the event you are forced to leave because of war or civil unrest, then you may be able to claim a waiver.
This test does not depend on your intentions about returning to the U.S. or the nature or purpose of your stay.
The 12-month period can begin any day of the year and ends 12 months later. Be sure to select a 12-month period that allows the greatest qualifying period.