Physical Presence Test Calculator
To use the foreign earned income exclusion this way, you need 330 full days outside the US in some 12-month period. Enter your stays abroad. The calculator finds the period that gives you the biggest exclusion and works out your limit.
Exclusion amounts from IRS Rev. Proc. 2025-32 (2026) and Rev. Proc. 2024-40 (2025).
When did you move abroad?
Use your first whole day abroad. That is usually the day after you landed, because time on the flight doesn't count.
Trips back to the US
Add each visit, from the day you left to the day you got back abroad. Those days don't count, travel days included. Trips between two other countries are fine and don't go here.
Your 12 months, month by month
Feb 10, 2026 to Feb 9, 2027
| Month | Days | Whole days abroad |
|---|---|---|
| Feb 2026 | 19 | 0 |
| Mar 2026 | 31 | 31 |
| Apr 2026 | 30 | 30 |
| May 2026 | 31 | 31 |
| Jun 2026 | 30 | 30 |
| Jul 2026 | 31 | 15 |
| Aug 2026 | 31 | 31 |
| Sep 2026 | 30 | 30 |
| Oct 2026 | 31 | 31 |
| Nov 2026 | 30 | 30 |
| Dec 2026 | 31 | 31 |
| Jan 2027 | 31 | 31 |
| Feb 2027 | 9 | 9 |
| Total | 365 | 330 of 330 needed |
Physical presence test, 2026 return
You pass
- Whole days abroad in your 12 months
- 330 of 330
- Days of 2026 those 12 months cover
- 325 of 365
- Most anyone can exclude for 2026
- $132,900
- The most you can exclude
- $118,336
You can leave up to this much of your foreign pay off your US return. You also need your main place of work to be abroad, and you claim it on Form 2555.
Not sure which test fits your time abroad?
Clark Shi, CPA picks the 12-month period and the test that saves you the most, and files Form 2555 with your return.
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How the Physical Presence Test Works
You meet the test if you spend at least 330 full days in foreign countries during any 12 consecutive months. The days do not have to be in a row. A full day runs from midnight to midnight, and time on or over international waters does not count as time in a foreign country.
The 12-month period can start on any day and ends the day before the same date a year later. Periods can overlap, and one can start before you moved abroad. You pick the period that gives you the biggest exclusion, which is why the start date matters in your first and last years abroad.
When the period covers only part of your tax year, the maximum exclusion is cut to match. For 2026 the full amount is $132,900, multiplied by the days of 2026 inside your period and divided by 365. You also need your tax home in a foreign country, and you claim the exclusion on Form 2555.
Read next
- Bona Fide Residence Test vs Physical Presence Test. The other way to qualify, and when each one fits better.
- Foreign Earned Income Exclusion 2026: Form 2555 Guide. What the exclusion covers and how it is claimed.