Physical presence test calculator: 330 full days abroad
You need 330 full days in foreign countries in any 12 months in a row. A day you spend any part of in the US doesn’t count. Add your trips to the US below to see the date you reach 330.
Physical presence test calculator
330 full days abroad in any 12 months in a row. A day you spend any part of in the US, or a US territory such as Puerto Rico or Guam, isn’t a full day abroad.
Trips to the US since then, planned ones too
Flew out overnight? Put the day you landed abroad as the day you left: part of it was over international waters, so it isn’t a full day abroad either.
How the 330 full days are counted
- Full days only. A full day is 24 hours in a row, from midnight to midnight, in a foreign country.
- Days touching the US don’t count. The day you arrive in the US and the day you leave are days in the US.
- US territories aren’t abroad. Puerto Rico, Guam and the other territories — and Antarctica — aren’t foreign countries for Form 2555.
- International waters don’t count. Time traveling over international waters or airspace isn’t time in a foreign country.
- Any 12 months. The 12 months in a row can start on any day, and periods can overlap.
Worked example
You’ve lived abroad since January 1, 2027, and you’re home for a vacation from July 1 to 10: ten days touching the US. Without the trip, you’d reach 330 full days abroad on November 26. With it, you reach them on December 6, 2027 — one day later for each day in the US.
Physical presence or bona fide residence?
The physical presence test is a day count. The bona fide residence test isn’t — it looks at whether you live abroad, over a period that includes an entire tax year. Compare them in FEIE: physical presence vs bona fide residence.
How FlySee counts it
The calculator counts as the FlySee app does: a full day abroad is a whole day, midnight to midnight, outside the US and its territories; Antarctica isn’t abroad either; 330 such days are counted over any 365 days, never a leap year’s 366, so the date is never early. Days before the date you’ve been abroad since don’t count, and every day from it is counted abroad except the trips you add.