Physical Presence test foreign earned income

[Raj1]

Does the physical presence test start the day you enter a foreign country or the day you become a resident of that country.

For I example if I entered Spain on a tourist visa and then became a resident thru employment and have not left Spain since I arrived for 330 days.  When does the physical presence start from a US tax prespective?

Regards

Raj

[TomD8 · Accepted solution]

See the flow chart on page 12 of this IRS reference:

https://www.irs.gov/pub/irs-pdf/p54.pdf

As you will see, there is no disqualifier attached to being present on a tourist visa, but there is a requirement that your tax home be in the foreign country.  "Tax home" is explained on page 11 of the same reference.