The physical presence test method of qualifying for the foreign-earned income exclusion requires the
A)presence in one foreign country for at least 330 full days during a 12-month period.
B)presence in one or more foreign countries for at least 330 full days during a single tax year.
C)presence in one or more foreign countries for at least 330 full days during a 12-month period.
D)presence in one or more foreign countries for at least 330 consecutive full days during a 12-month period.

Question

Quizplus · Accepted Answer

The physical presence test method requires the taxpayer to have a presence in one or more foreign countries for at least 330 full days during a 12-month period. The presence does not have to be continuous or consecutive, but it must add up to at least 330 full days. Choice A is incorrect because the presence does not have to be in one foreign country only. Choice B is incorrect because the requirement is for a 12-month period, not a single tax year. Choice D is incorrect because the presence does not have to be consecutive.

The Physical Presence Test Method of Qualifying for the Foreign-Earned