Free Tool Β· Updated 2026

Physical Presence Test Calculator

Check whether a 12-month window meets the IRS Physical Presence Test β€” 330 full days of foreign physical presence β€” for FEIE eligibility. Pick a start date, log every U.S. trip during that window, see remaining headroom in real time.

Check Your 12-Month Window

Pick the start date of any 12-month window and log every trip that took you out of foreign countries (usually a U.S. visit). The calculator counts full foreign days against the 330-day threshold, or can search every possible window for you.

1Start date of 12-month window

For FEIE, the 12-month window must start or end within the tax year. Common choice: your move-abroad date. The calculator computes a 365-day window from this date (or 366 if a leap year is spanned).

Every day up to and including your landing date counts as a non-foreign day. Leave empty if you already lived abroad.

2Trips out of foreign countries

For each U.S. visit, enter the date you left your foreign country and the date you landed back in a foreign country. Every day from departure through arrival counts as a non-foreign day, because departure and arrival days are partial days and time over international waters isn’t foreign presence (IRS Pub. 54). U.S. connections: if you connected through the U.S. between two foreign countries, were on the ground under 24 hours, and the whole journey took under 24 hours, skip it: it costs nothing. If the journey took 24+ hours, log it like any other trip (Treas. Reg. §1.911-2(d)(2)).

3Or let the calculator find your best window

Tests every 12-month window that starts or ends in the chosen tax year and picks the passing window that covers the most days of that year. That drives your prorated exclusion on Form 2555.

The link stores your dates in the page address only. Nothing is sent to our server.

How the Physical Presence Test actually works

The Physical Presence Test (PPT) is the more flexible of the two ways to qualify for the Foreign Earned Income Exclusion. To qualify, you must be physically present in a foreign country (or countries) for 330 full days during any 12-month period that starts or ends within the tax year you’re filing for.

Key mechanics:

  • “Full day” means a 24-hour period starting at midnight. A day on which any part of it is spent in the U.S. is a U.S. day.
  • Travel days count against you. The day you fly out of the U.S. (departure day) is a U.S. day. The day you arrive back in the U.S. is also a U.S. day. International airspace doesn’t count as foreign presence.
  • The 12-month window is rolling. You can pick any 12-month period that starts or ends in the tax year β€” the IRS lets you find the most favorable window. The calculator above lets you test specific start dates.
  • 330 full days = 35 non-foreign days allowed across the 12 months (36 if the window includes February 29). That budget covers U.S. days and travel days.
Common mistake: people count the departure date as a foreign day because the flight lands overseas. It’s not. The opposite mistake is common too: a U.S. connection of under 24 hours between two foreign countries is not U.S. presence. It’s treated like time over international waters, and it only costs you days if the whole journey outside foreign countries runs 24 hours or more. Long-haul routes with an overnight U.S. stop usually do. Pad your headroom accordingly.

How to use this calculator with your tax filing

  1. Pick the most favorable 12-month window. You don’t have to use the calendar year. If your move-abroad date is April 10, 2026, a 12-month window starting April 10, 2026 may qualify even if your 2026 calendar year does not.
  2. Log every U.S. trip. Don’t forget brief visits β€” a 3-day Thanksgiving trip and a 4-day wedding still count.
  3. Confirm by checking remaining headroom. If the calculator shows 5 days remaining, plan your next U.S. trip with that constraint.
  4. Report on Form 2555 Part III. When filing, you’ll certify the specific 12-month window and the count of full days. The calculator’s output is your draft. Confirm against your travel records before signing the return.

Bona Fide Residence Test β€” the alternative

If you don’t meet PPT, you may qualify under the Bona Fide Residence Test instead. BFR requires that you be a bona fide resident of a foreign country for an uninterrupted period covering at least one entire tax year (January 1 – December 31). It allows more U.S. trips but requires a stronger residency claim β€” typically based on local tax residency, long-term housing, and intent. See our FEIE Eligibility Checker for both tests side-by-side.

Edge cases the calculator handles conservatively

  • U.S. territories (Puerto Rico, USVI, Guam): the IRS generally counts time in U.S. territories as U.S. days for PPT purposes β€” log territory trips as U.S. trips.
  • International waters during a cruise: time in international waters is not foreign presence for PPT (per IRS guidance). If a cruise visits foreign ports, the foreign-port days qualify but transit days in international waters do not.
  • Leap years: 12-month windows spanning a leap year have 366 days. The 330-day threshold is unchanged, so you get one extra U.S. day of headroom.
This is educational only β€” not tax advice. The IRS examines PPT claims via travel records (passport stamps, boarding passes, immigration entries). If your 12-month window is genuinely close to 330, get a qualified expat tax preparer to verify before filing. False PPT certifications expose the filer to perjury risk under 26 U.S.C. Β§ 7206.
Sources checked β€” IRS Publication 54 (Tax Guide for U.S. Citizens and Resident Aliens Abroad, 2025 edition), Form 2555 instructions (Part III), 26 U.S.C. Β§ 911(d)(1)(B), IRS Physical Presence Test page.

Last reviewed: May 2026 by Ken Hoven β€” 14+ years filing expat taxes from abroad. Editorial standards Β· Educational only, not tax advice Β· Spot an error?

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