A taxpayer must work out of the country for a complete tax year, or he or she will not be eligible for the foreign earned income exclusion.

Question

Quizplus · Accepted Answer

A taxpayer does not need to work out of the country for a complete tax year to be eligible for the foreign earned income exclusion. They must meet either the Physical Presence Test (being physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months) or the Bona Fide Residence Test (being a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year).

A Taxpayer Must Work Out of the Country for a Complete