Can I overlap dates in different tax return years using the physical presence test for the foreign earned income exclusion ?

[Anonymous]

I am a US citizen that lived in the UK from 1/1/2016 to 3/31/2017. I used the physical presence test with the dates 1/1/2016 through 12/31/2016 for the foreign earned income exclusion in my 2016 tax return. For my 2017 tax forms, I would like to  use the dates 4/1/2016 through 3/31/2017 for the physical presence test. Can I have such an overlap that (re)uses some of those dates in 2016 in my 2017 return even though I previously used them in my 2016 return ?

[bine22]

yes, periods used for different tax years may overlap.

[PMS2147]

If filing across two years, can the periods overlap entirely?   For example:

Ccould I use the same 365 day physical presence test dates: June 1, 2018 to May 31, 2019

for both 2018 taxes & 2019 taxes?