{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "us.federal.feie_ppt",
  "versions": [
    {
      "rule_id": "us.federal.feie_ppt",
      "version": "2026.1",
      "jurisdiction": "US",
      "title": "FEIE physical presence test",
      "summary": "To claim the foreign earned income exclusion under the physical presence test you must be physically present in a foreign country for at least 330 full days during any 12 consecutive months. A full day runs midnight to midnight, so days you arrive in or depart from the United States do not count, and neither do days spent in or over international waters. Days travelling between two foreign countries do count. You choose the 12-month period, which need not be a calendar year.",
      "evaluator": "feie_physical_presence",
      "determinative": true,
      "official_source_url": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-physical-presence-test",
      "last_verified": "2026-08-29",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "full_24h_required": true
      },
      "params": {
        "reference_period": {
          "type": "any_rolling_12m"
        },
        "feie": {
          "threshold": 330,
          "window_months": 12,
          "excluded_place": "US"
        }
      },
      "notifications": [
        {
          "at_count": 300,
          "at_fraction_of_limit": null,
          "message_key": "feie.ppt.approaching"
        }
      ],
      "notes": [
        "A qualifying day is determined by complement, not by a country whitelist: the day must be fully covered by presence data, must have no US presence at any part of the day, and must not be labelled international_waters. This gets both traps right — a France-to-Spain travel day counts, a US-touching day does not.",
        "The window is 12 CALENDAR MONTHS, not 365 days (IRS Pub 54).",
        "The taxpayer chooses the period, so the evaluator sweeps every candidate window and reports the best.",
        "Days over international waters are excluded via a day_label with label 'international_waters'."
      ]
    }
  ]
}