The physical presence test is one of two tests that can be used to qualify for the Foreign Earned Income Exclusion. The physical presence residence test is the easier threshold, but does require tracking of days in U.S. You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. The 330 qualifying days do not have to be consecutive. The physical presence test applies to both U.S. citizens and U.S. resident aliens.
Mistakes are inevitable; it’s a fact of life. But, when it comes to taxes, mistakes can be costly. As an American abroad, your tax requirements are much different than those of U.S. residents. Here are some pitfalls to avoid to ensure you don't face any unnecessary penalties.