330-day rule
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3 Times You Can Be on US Soil Without Invalidating Your Foreign Earned Income Exclusion
The 330-day Physical Presence Test (PPT) requires strict adherence: any time spent in the US during a 24-hour period usually disqualifies that day from counting towards your 330 foreign days. However, the IRS does provide narrow, crucial exceptions where your presence on US soil does not count against your required 330 days abroad. Knowing these
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The FEIE Bona Fide Residence Test: Proving Intent vs. Counting Days for the IRS
If you can’t meet the strict 330-day Physical Presence Test (PPT), the Foreign Earned Income Exclusion (FEIE) offers an alternative path: the Bona Fide Residence Test (BFR). Unlike the simple math of the PPT, the BFR is a qualitative test based on your intentions, lifestyle, and connections to a foreign country. It requires you to
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Maximizing the Foreign Earned Income Exclusion: A Proactive Travel Strategy for the 330-Day Test
For digital nomads, the Foreign Earned Income Exclusion (FEIE) is the key to minimizing their US tax bill. But successfully meeting the Physical Presence Test (PPT)—being outside the US for 330 full days—isn’t about random travel; it requires proactive, year-round strategy. The difference between successful qualification and a massive unexpected tax bill often comes down