FEIE Physical Presence Test Calculator

The Physical Presence Test (PPT) is one of two ways to qualify for the Foreign Earned Income Exclusion. You must be physically present in a foreign country or countries for at least 330 full days during any 12-month period. This is the most common test used by digital nomads and expats.

A full day is a continuous 24-hour period from midnight to midnight spent in a foreign country. If you depart from or arrive in the U.S. on a particular day, that day doesn't count as a full day abroad. Time spent traveling over international waters or airspace also doesn't count.

Yes! You can visit the U.S. during your qualifying period, as long as you still meet the 330-day requirement. This means you can spend up to 35 days (365 - 330 = 35) in the U.S. or traveling over international waters during your 12-month period.

No! Your 12-month period can begin on any day and doesn't need to align with the calendar year or tax year. You can choose the 12-month period that works best for your travel schedule. Many expats use overlapping periods to qualify for multiple tax years.

For 2025, you can exclude up to $130,000 of foreign earned income from U.S. federal taxation. If you're married and both spouses qualify, you can each claim the exclusion, potentially excluding up to $260,000 of combined income. This doesn't include additional benefits like the Foreign Housing Exclusion.

This calculator helps you determine if you meet the Physical Presence Test based on your travel dates. However, qualifying for FEIE involves other requirements (like having foreign earned income and filing Form 2555). Always consult with a qualified tax professional who specializes in expat taxation for personalized advice.

Time spent traveling over international waters or in international airspace does not count toward your 330 days abroad. However, if you're in transit through a foreign country (like a layover), that time can count if you're physically present in that country's territory.

Absolutely! The Physical Presence Test doesn't require you to stay in one country. Digital nomads who move between multiple countries can still qualify as long as the total full days spent outside the U.S. reaches 330 within any 12-month period.