Will I have difficulty taking Foreign Earned Income exclusion in subsequent years after a temporary 6 month assignment in the US?

[phil_expat]

I have been living and working overseas for 16+ years and have taken the Foreign Earned Income Exclusion continuously through that period.  I am now considering a temporary 6 month assignment in the US for next year.  I know I probably will not qualify for the FEI exclusion in 2018.  When I go back overseas after this temporary assignment, will I have difficulty qualifying for the FEI exclusion again?  

I see the question "have you ever revoked either of the exclusions" (question 6c on Form 2555).

Could there be any other ramifications to my future taxes if I take this temporary assignment in the US?

[phil_expat]

Will not being able to take the FEI exclusion for 2018 constitute a revocation of the exclusion?  I read in Publication 54 that I will need to apply for IRS approval if I want to take the exclusion again after I revoke it.

[bine22 · Accepted solution]

Revoking means that you were eligible to use the exclusion but choose not to after having used it in previous years. If you are not eligible, that is not considered revoking.

However, you might be able to use the exclusion for part of the year. The period you use for the physical presence test does not have to be in one tax year, it can overlap with the previous or the following tax year.