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sl00007
Returning Member

Do I qualify physical presence test for FEI?

Hi,

 

My husband and I moved from US to China on 10/30/2018 for work reason, and have been in China until 10/25/19. We didn't travel to US or any other countries during that period. And then we moved back to US on 10/25/19. Can you please help me figuring out if we are qualified for the physical presence test?  The IRS rule says "You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during any period of 12 consecutive months including some part of the year at issue. The 330 qualifying days do not have to be consecutive."

 

We lived in China less than 365 days (12 full months) but more than 330 days as required by the physical presence test rule. I'm not sure if in my situation we are qualified or not. Could someone please share opinion please? Thank you!

3 Replies
DavidS127
Expert Alumni

Do I qualify physical presence test for FEI?

Yes, you qualify under that test because you were present for 360 full days during 12 consecutive months that included part of 2019.

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sl00007
Returning Member

Do I qualify physical presence test for FEI?

Thank you @DavidS127  for your response. Did you mean by 330 full days?

 

Also just to make sure, the physical presence test rule doesn't require a person to stay in foreign country over the whole 12 consecutive months, right? In my case, I picked the 12 consecutive month period as 10/26/2018 - 10/25/2019, even though on 10/26/2018 I was in US. Does the period of 10/26/2018 - 10/25/2019 work?

KarenJ2
Expert Alumni

Do I qualify physical presence test for FEI?

Yes, your qualifying period looks fine.  Yes, you are allowed to slide your days so that beginning days or ending days can be US days.

 

How to figure the 12-month period. There are four rules you should know when figuring the 12-month period

. • Your 12-month period can begin with any day of the month. It ends the day before the same calendar day, 12 months later

. • Your 12-month period must be made up of consecutive months. Any 12-month period can be used if the 330 days in a foreign country fall within that period

. • You don’t have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. You can choose the 12-month period that gives you the greatest exclusion

. • In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one

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