I was working of the IRS Instructions to Form 8938 https://www.irs.gov/instructions/i8938.
In the section on Types of Reporting Thresholds, it states:
Taxpayers living outside the United States.
If your tax home is in a foreign country, you meet one of the presence abroad tests described next, and no exception applies, file Form 8938 with your income tax return if you satisfy the reporting threshold discussed next that applies to you.
. . .
Presence abroad. You satisfy the presence abroad test if you are one of the following.
A U.S. citizen who has been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year.
A U.S. citizen or resident who is present in a foreign country or countries at least 330 full days during any period of 12 consecutive months that ends in the tax year being reported.
It's that last part of the second bullet that has confused me.
