Physical Presence Test
An IRS test for the FEIE: 330 full days of foreign-country presence during any 12-month period.
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.
Related terms
PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that triggers statutory residence under New York's 184-day rule.
Passive residency (Andorra)
Andorra's residence permit for people who live there without working locally (residència sense activitat lucrativa), granted against a qualifying investment in Andorran assets.
Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status. Continues for 3 years after departing Ireland.
Schengen Area
A 29-country passport-free zone in Europe. Non-EU citizens can spend at most 90 days in any 180-day rolling window.
NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of favorable treatment. Closed to new applicants in 2024 but with grandfathering.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
