FEIE physical presence test calculator
Add your visits to the US and the calculator tries every 12-month period in the range you choose, showing the one with the most full days abroad against the 330 you need.
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What the physical presence test asks
US citizens and residents working abroad can exclude part of their foreign earned income from US tax. One way to qualify is the physical presence test: at least 330 full days in foreign countries during 12 consecutive months. You also need your tax home abroad, but that part isn’t about counting days.
- A full day is midnight to midnight. The day you fly in or out of the US is not a full day abroad, and neither is a day spent over international waters.
- The 12 months can start on any day. They don’t have to match the calendar or tax year, so you can pick the period that works best.
- US territories are not foreign. Days in Puerto Rico, Guam or the US Virgin Islands count against you.
In a 365-day period that leaves room for 35 days with any time in the US (36 when the period includes February 29).
A worked example
You live in Lisbon and visit family in the US three times: April 10 to 24, 2026 (15 days), November 20 to December 2, 2026 (13 days) and June 25 to July 20, 2027 (26 days). The calendar year 2026 has 337 full days abroad, so it already qualifies.
Searching every start date in 2026, the best 12 months begin on April 25, 2026, the day after the spring visit ends. Up to April 24, 2027 only the 13 winter days fall inside: 352 full days abroad. The period you choose also affects how much you can exclude in each tax year, so it is worth comparing.
The exclusion is claimed on Form 2555. The IRS can waive the time requirement if you had to leave a country because of war or civil unrest. Ask a tax adviser before you rely on a particular period.
Questions people ask
How many days can I spend in the US and still pass?
In a 365-day period, at most 35 days with any time in the US (36 if the period includes February 29), counting travel days. Days over international waters also count against you.
Does my 12-month period have to be the calendar year?
No. It can start on any day. Pick the period that gives you 330 full days abroad, and note it on Form 2555.
Is the day I land abroad a full day?
Usually not. On an overnight flight from the US, part of the landing day is spent over the ocean, so it isn’t a full day abroad. Enter the day you land as the day you left the US.
Is there another way to qualify?
Yes, the bona fide residence test, which looks at where you have made your home for a full tax year rather than at day counts.