FEIE physical presence test: counting 330 full days
Worked example
Travel days fall out of the count
- You fly out of New York on 1 February 2026 and land in Lisbon on 2 February. Neither is a full day abroad, so your first full day is 3 February.35How we count: A full day runs from midnight to midnight in a foreign country; hours in the US or over international waters break it.
- You fly home for the holidays, leaving Lisbon on 20 December 2026 and landing back on 4 January 2027. That trip takes 16 days off your count: the days in the US and both travel days.3How we count: Every calendar day from 20 December to 4 January, both included, because none of them is a full day abroad.
- The 12 months from 3 February 2026 to 2 February 2027 hold 365 days. Less the 16, that leaves 349 full days abroad, past 330. You had room for 35 days off the count.1How we count: 365 days in the period minus the days that are not full days abroad. 365 minus 330 is the room for trips home and travel days.
The rule it rests on: 330 full days in a foreign country or countries, within any 12 months in a row that include part of the tax year in question.12 A full day is 24 hours, from midnight to midnight.3 Time over international waters, on the way out or back, does not count as time abroad.5
Questions people ask
What does the FEIE physical presence test require?
330 full days in a foreign country or countries, within any 12 months in a row that include part of the tax year in question.12
What is a full day abroad?
A full day is 24 hours, from midnight to midnight.3
Do the qualifying days have to be consecutive?
The 330 days do not have to be in a row.4
Does time over international waters count?
Time over international waters, on the way out or back, does not count as time abroad.5
Related rules
US 183 weighted days You are a US tax resident for a calendar year if you were in the US at least 31 days that year and 183 weighted days over the 3-year period that includes it. Tax days 
Canada 183 days If you have not established sufficient residential ties but sojourn in Canada for a total of 183 days or more in a calendar year, you are deemed resident in Canada for the entire year. Tax days 
Mexico tax home Individuals who have established their home (casa habitación) in Mexico are Mexican tax residents. Tax days 
Colombia 183 days You are a Colombian tax resident if you stay in the country, continuously or not, for more than 183 calendar days in any period of 365 consecutive calendar days. Tax days Sources
-
Exact words
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.
-
Exact words
during any period of 12 consecutive months, is present in a foreign country or countries during at least 330 full days in such period
-
Exact words
A full day is a period of 24 consecutive hours, beginning and ending at midnight.
-
Exact words
The 330 qualifying days do not have to be consecutive.
-
Exact words
When you leave the United States to go to a foreign country or when you return to the United States from a foreign country, the time you spend on, or over international waters does not count as time in a foreign country.
Checked against 26 U.S.C. § 911 on 25 Oct 2026 Updated 26 Oct 2026
Know a rule that changed, or a line we got wrong? Send us the source. We fix the page and log it.
Report a mistake