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Foreign Earned Money Exclusion – Real Existence Test

Foreign Earned Money Exclusion – Real Existence Test

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You meet with the presence that is physical if you should be actually contained in an international nation or countries 330 complete times during a time period of 12 consecutive months. The 330 qualifying times don’t have to be consecutive. The presence that is physical relates to both U.S. residents and U.S. resident aliens.

The real existence test relies just on what very long you stay static in a international nation or nations. This test will not be determined by the type or variety of residence you establish, your motives about time for the usa, or the character and intent behind your stay abroad. Nevertheless, regard to the nature to your intentions and intent behind your stay abroad are appropriate in determining whether you meet up with the taxation house test, as explained under Chapter 4 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens overseas.

330 Complete Times

Generally speaking, to meet up the real existence test, you truly must be physically contained in an international nation or nations for at the very least 330 complete times throughout the 12-month duration. It is possible to count times you invested abroad for almost any explanation. You don’t have to stay a international nation only for work purposes. You may be on holiday time.

You may not meet up with the real existence test if infection, family members issues, a holiday, or your company’s orders make you show up at under the mandatory amount of the time. Additionally, while you were in violation of the law if you are present in a foreign country in violation of U.S. law, you will not be treated as physically present in a foreign country. Earnings which you make from sources within this type of nation for solutions done during a time period of breach will not qualify as international earned earnings.