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I left the U.S. during the middle of the year. Does the foreign earned income exclusion apply, and how is it calculated?

To qualify for the exclusion, you must be either a bona fide resident of a foreign country or be physically present in the foreign country for 330 full days during any 12 consecutive months. The 330 days do not need to be consecutive. A full day in any foreign country counts. If you qualify for the exclusion and a portion of your physical presence period is during the previous or following calendar year, the exclusion is prorated:

(“Number of days in your qualifying period that fall within the calendar tax year” / “Number of days in the calendar tax year”)  X  Maximum foreign earned income exclusion


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Updated: June 1, 2018

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