Physical Presence Test

Physical Presence Test means:
a test of eligiblity for the exclusion of foreign-source earned income. To qualify, a U.S. citizen must spend 330 full days in a foreign country or countries during any 12 consecutive months. Former IRC (check if this IRC provision is current here) §911(d)(1)(B).

See also other Tax Terms and Definitions in U.S.A.

bona fide foreign resident.

Description and Definition of Physical Presence Test

To qualify for the foreign earned income exclusion and the foreign housing exclusion and deduction you must meet one of the two residency tests. To meet the physical presence test you must live in a foreign country or countries for 330 full days during any 12 consecutive months.

Resources

See Also

Further Reading

• Physical Presence Test in the West's Tax Law Dictionary
• Physical Presence Test in “A Dictionary of Taxation”