IRS Checklist
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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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The Midnight Rule: How a Single Hour in US Airspace Can Invalidate Your Foreign Earned Income Exclusion
The Physical Presence Test (PPT) requires you to be physically present in a foreign country (or countries) for 330 full days. It sounds straightforward, but the IRS definition of a “full day” is where the most costly mistakes are made. If your day count is off by just one day, your entire eligibility for the
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An IRS Auditor’s Checklist: 5 Pieces of Evidence You MUST Have to Survive a FEIE Audit
The Foreign Earned Income Exclusion (FEIE) is a massive tax benefit—often $130,000+ excluded from US taxation. But claiming it puts a giant target on your back. The IRS is trained to scrutinize Form 2555 filings, especially those relying on the Physical Presence Test (PPT). The biggest mistake digital nomads make is assuming that merely meeting