Why is meeting 330 days alone not enough to guarantee the FEIE?

Meeting the 330-day Physical Presence Test is only one statutory prerequisite under IRC § 911. A taxpayer must also establish a tax home in a foreign country and maintain no U.S. abode under IRC § 911(d)(3) (Haskins v. Commissioner; Harrington v. Commissioner).

How is the foreign housing exclusion calculated for self-employed individuals versus employees?

Employer-provided housing amounts generate a foreign housing exclusion for employees (Form 2555 Part VI). Self-employed individuals generate a foreign housing deduction (Form 2555 Part VIII). FEIE does not by itself eliminate U.S. self-employment tax (IRC § 1401).

🌍 Foreign Earned Income Exclusion (FEIE) 330-Day Calculator

Q: Does transit through the U.S. between two foreign points break physical presence?

Under Treas. Reg. § 1.911-2(d)(2), if you are traveling between two points outside the United States and are physically present in the U.S. for less than 24 hours (such as a London to JFK connection to São Paulo), that U.S. transit is treated as travel through an area not within a foreign country and generally does not interrupt foreign-country presence.

Calculate the 330-day Physical Presence Test, travel-day treatment under Treas. Reg. § 1.911-2, prorated FEIE limit, and foreign housing amount under IRC § 911.

Account Reference Time Zone & Data Logging

Domicile365 background applications log location records in both UTC and local time for subscribers. Under Treasury Regulation § 1.911-2(d)(2), a qualifying foreign day is a continuous 24-hour period ending at midnight. In this interactive calculator, you supply your classified travel day totals, and the tool evaluates 330-day physical presence compliance, part-year tax year proration, foreign housing limits, and estimated tax exclusions. The reference selector below is informational and does not update an account or change the calculation. For full legal analysis, see our FEIE 330-Day Physical Presence Guide.

Primary Reference Time Zone:

Display reference only; this calculator does not change your account settings.

Physical Presence & Financial Inputs

1. Physical-Presence Test & Proration Window

Period Start Date

Period End Date (Auto-Calculated)

2026-12-31

This single 12-month period controls the day reconciliation, 330-day test, tax-year proration, housing limits, and dollar results. Its end date is always calculated automatically.

Stay abroad longer than 12 months? Run a separate calculation for each tax year and choose the 12-consecutive-month window that supports that year's Form 2555 position. This version evaluates one fully reconciled window at a time; it does not combine or validate multiple windows as one continuous stay.

2. Test-Window Day Breakdown

Full Foreign Country Days (24-hr midnight-to-midnight)

Continuous 24-hour midnight-to-midnight presence in one or more foreign countries (Treas. Reg. § 1.911-2(d)(2)).

Qualifying Days Preserved by <24-Hour Transit (not included above)

Include only calendar days excluded from "Full Foreign Country Days" because part of the day was spent in qualifying transit between two foreign points (or <24h U.S. transit between foreign points, e.g. London → JFK → São Paulo). Do not count the same day twice.

Nonqualifying U.S. & U.S.-Travel Days

Days in the United States or days broken by travel to or from the U.S. generally do not qualify (IRS Example: Leave U.S. June 10, arrive France June 11 9am → first full foreign day is June 12).

Days in Excluded Territories & International Airspace

U.S. Territories (PR, Guam, USVI, etc.), int'l waters/airspace (LeTourneau v. Commissioner), and Antarctica do not count as foreign countries.

3. Selected Tax Year & Financial Modeling

Tax Year

Income Type

Period Days Falling in Tax Year

Calculated automatically from the tested 12-month window above.

Eligible Foreign Earned Income in Selected Tax Year ($)

Foreign Housing Expenses in Selected Tax Year ($)

Housing results use the general statutory limit. Certain high-cost foreign locations have higher IRS limits and require a location-specific Form 2555 calculation.

Individual Taxpayer Note: FEIE statutory limits apply per individual taxpayer. Spouses filing jointly must qualify and compute Form 2555 separately. Income must be compensation for personal services performed in a foreign country during the qualifying period.

Compliance Results

330-DAY TEST MET (332 Days)

Based on the travel inputs entered, you satisfy the 330-day physical presence requirement. FEIE eligibility also requires a qualifying foreign tax home and foreign earned income.

Qualifying Foreign Days 332 / 330 Days

100%

Tested-Window Proration by Tax Year

Tax Year	Period Days	Prorated FEIE	Housing Base	Housing Expense Cap	Maximum Housing Amount

Housing figures use the general IRS location limit. Actual housing exclusion or deduction is the selected year's eligible expenses, limited by its expense cap, minus its housing base.

Exclusion & Housing Breakdown:

Statutory Max Exclusion Limit: $132,900

Prorated Limit (Tax Year Portion): $132,900

Base Housing Amount (16% prorated): $21,264

Qualifying Housing Exclusion: $10,736

Estimated § 911 Benefit: $143,636

Stacking Rule Alert (IRC § 911(f)): Unexcluded earnings above your exclusion limit are taxed starting at the higher marginal rate ladder that would have applied without the exclusion.

State Tax Conformity Check (Informational)

Select Home State

New York (20 NYCRR § 151.7): New York starts with Federal AGI and recognizes the federal § 911 exclusion on Form IT-201 (attaching Form 2555). However, remaining a New York domiciliary exposes non-excluded worldwide income to NY tax.

Frequently Asked Questions & Technical Guidance

Domicile365 background applications log location records in both UTC and local time for subscribers. Under Treasury Regulation § 1.911-2(d)(2), a foreign day is a continuous 24-hour period ending at midnight. In this interactive calculator, you supply your classified travel day totals, and the tool evaluates physical presence compliance, part-year tax year proration, foreign housing limits, and estimated tax exclusions.

Yes. Under Treas. Reg. § 1.911-2(d)(2), if you are traveling between two points outside the United States and are physically present in the U.S. for less than 24 hours (such as a London to JFK connection to São Paulo), that U.S. transit is treated as travel through an area not within a foreign country and does not break foreign presence.

Meeting 330 days is only one statutory prerequisite. Taxpayers must also establish a tax home in a foreign country and maintain no U.S. abode under IRC § 911(d)(3). In Haskins v. Commissioner and Acone v. Commissioner, taxpayers with over 330 foreign days failed § 911 because their economic or family ties maintained a U.S. abode.

Under IRC § 911(d)(6), claiming the FEIE prevents claiming FTCs on the excluded income. If you live in a high-tax jurisdiction (like the UK, France, Germany, or Japan), the Foreign Tax Credit (Form 1116) may provide better overall savings and carryover flexibility. Furthermore, revoking an FEIE election triggers a 5-year lockout rule under § 911(e) before you can re-elect without IRS consent.

Official Statutory & Case Law Authorities

Direct links to governing Internal Revenue Code provisions, Treasury Regulations, state regulations, and landmark U.S. Tax Court decisions stored in our legal repository:

Internal Revenue Code § 911

Statutory provisions governing the Foreign Earned Income Exclusion, housing exclusion, and election revocation rules.

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Treasury Regulation § 1.911-2

Governing Treasury regulation defining 24-hour midnight-to-midnight full foreign days and physical presence mechanics.

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Acone v. Commissioner (T.C. Memo. 2017-162)

Tax Court decision illustrating that routine commuting patterns to a U.S. home maintain a domestic abode and defeat foreign tax home qualification.

PDF

LeTourneau v. Commissioner (T.C. Memo. 2012-45)

Tax Court decision holding that compensation attributable to services performed in international airspace is not foreign earned income from sources within a foreign country.

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Haskins v. Commissioner (11th Cir. 2020)

11th Circuit decision holding that maintaining a U.S. domestic abode bars foreign tax home qualification despite 330+ foreign days.

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Harrington v. Commissioner (93 T.C. 297)

Landmark Tax Court precedent establishing that strong domestic economic/family ties maintain a U.S. abode.

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New York Regulation 20 NYCRR § 151.7

New York State regulation governing Form 2555 attachments and federal FEIE exclusion recognition on NY IT-201 returns.

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Build a Contemporaneous Record of Where You Spend Each Day

The Domicile365 App records timestamped device locations in the background so you can review where you were overnight and reconstruct continuous 24-hour periods instead of rebuilding a travel calendar from memory.

Midnight & Overnight Check

Proprietary midnight-crossing detection and overnight-straddle analysis use continuous location records to establish the jurisdiction associated with each overnight period.

Consecutive 24-Hour Check

Analyze timestamped records for continuous 24-hour presence, including the midnight-to-midnight periods central to the FEIE full-day rule.

Contemporaneous support

Maintain a location history that can support later review with your tax adviser and Form 2555 records.

Location records and these specialized checks support day-count analysis but do not by themselves determine FEIE eligibility or replace review of travel, tax-home, and abode facts. Learn more about Domicile365 tracking and day-count checks.

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Important Legal & Tax Disclaimer: This calculator and related content are provided strictly for informational and educational purposes and do not constitute formal legal, accounting, or tax advice. The application of IRC § 911 and Treas. Reg. § 1.911-2 depends on individual taxpayer facts and circumstances. You should consult a qualified CPA, Enrolled Agent, or tax attorney to obtain professional guidance regarding your Form 2555 filing, foreign tax home qualification, and state tax position.