Physical Presence Test

One of two paths to qualify for the Foreign Earned Income Exclusion. To pass the Physical Presence Test, you must be physically present in foreign countries for at least 330 full days during any 12-month period. Days in the US, in international airspace, or on the high seas don't count as 'foreign country' days. Strict liability, miss 330 by one day and the entire exclusion is forfeited for that year.