DaveF1006
Expert Alumni

Education

No, he wouldn't qualify for a Foreign Income Exclusion because he does not meet the Physical Presence Test during the year.

 

According to the IRS, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period including some part of the year at issue. You can count days you spent abroad for any reason, so long as your tax home is in a foreign country. Please see this IRS link for further details.

 

As far as to report his US earnings, he would report these as a US non resident.  If he files this, he can do so through sprintax.com.

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