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Substantial Presence Test PRINCETON UNIVERSITY Office of Form

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the physical presence test is the one that matters for the United States for most of us digital Nomads and so forth for the foreign earned income exclusion it's the one that allows you to return the United States from time to time to visit it also is very hard to do it is 330 days a year must be in another foreign country and that's from Midnight to midnight there can be no time spent outside a country it can be multiple countries but it cannot be no country so if you're over international waters for example the day in which you are over international waters even for just a minute is technically lost so you have to track that very closely it is also not a calendar year it is a rolling year so if you're in the United States for 25 days in December and then you want to stay for 10 days in January you have a problem because your rolling calendar will put that over the third the 330 days not away Mark during that rolling period so it's a lot of work to track this you have to be super caref

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