Physical Presence Test Calculator

–330-day window closes 330 days after departure
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Departure330-day window closes
The physical presence test under 26 U.S.C. 911(d) requires 330 full days in a foreign country during any period of 12 consecutive months - the window may straddle two calendar years, which is what makes the rule useful. The calculator closes the window 330 days after your departure date; the departure day itself does not count, so add a cushion for any US visit days. The alternative is the bona fide residence test - no day count, but a facts-and-circumstances commitment to one foreign home. Bottom line: leave January 15 and, with zero US days, the exclusion year closes December 11 - the difference between qualifying and nearly qualifying is usually one long weekend home. The exclusion itself: foreign earned income exclusion table. Planning neighbors: tax deadlines table, days until Tax Day, quarterly estimated tax calculator.

The physical presence test is the arithmetic door to the foreign earned income exclusion: 330 full days inside a foreign country during any 12 consecutive months - and the window may straddle two calendar years, which is the flexibility most first-year expats miss. Enter your departure date and this calculator closes the 330-day window precisely.

The day you depart does not count as a full day abroad, and neither does the day you return - the window measures the days between, which is why the closing date lands a bit past one calendar year of absence.

How to use

  1. Enter your departure date from the US; the result shows the date the 330-day window closes and the countdown from today.
  2. Read the table for common departure dates - a mid-January departure closes just before the next filing season.
  3. Any US visit day interrupts the count - budget travel so the 330 full days survive the family wedding.

Frequently asked questions

Do the departure and return days count as full days?

No - the statute counts full days, and your presence in transit does not qualify. Practical expats pad both ends: planning 332-335 foreign days rather than 330 keeps a weekend trip home from voiding a year of qualification.

Can the 12-month window cross calendar years?

Yes - and it is the rule’s best feature: a June 2026 to June 2027 window lets a mid-year mover capture exclusion value in both tax years. The window just has to be 12 consecutive months with 330 qualifying days inside it; it does not need to match a tax year.

What happens if I take a two-week trip home?

Days present in the US are not foreign full days, so the window does not extend - you simply need 330 qualifying days elsewhere in the 12-month span. A 14-day trip means targeting roughly 344 days of total span, or using a different 12-month window that dodges the trip.

Should I use physical presence or bona fide residence?

Physical presence is mechanical and survives an audit on flight records alone; bona fide residence has no day count but demands a genuine indefinite-home commitment and can be challenged on facts. Assignments and remote workers with a home-country pull usually run physical presence; settlers run bona fide residence.

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