To meet the physical presence test, how many full days must a taxpayer be present in a foreign country?

To meet the physical presence test, a taxpayer must be physically present in a foreign country for at least 330 full days during a 12-month period. This requirement is part of the criteria used to determine eligibility for the Foreign Earned Income Exclusion under the Internal Revenue Code. The primary purpose of this test is to establish that the individual has a significant presence in a foreign location, thereby qualifying for certain tax benefits related to income earned outside of the United States.

This measure reflects the U.S. government's intent to encourage citizens or residents working abroad to take advantage of the tax exclusions available to them, thereby recognizing the need to support U.S. citizens working internationally. The specificity of the 330 days is crucial, as it distinguishes substantial foreign presence over a simple vacation or short-term visit, ensuring that the taxpayer genuinely resides and works for an extended period in a foreign environment.