What is considered the period of stay for foreign earned income exclusion eligibility?

The period of stay for foreign earned income exclusion eligibility is defined by a continuous presence in a foreign country for 330 full days within a 12-month period. This requirement is specific to the Foreign Earned Income Exclusion (FEIE) and is intended to demonstrate that the individual is physically present in a foreign country for a significant time, thereby establishing a closer connection to the foreign economic environment than to the United States.

To qualify for the exclusion, taxpayers must prove they have lived and worked abroad long enough to reap the benefits of the foreign economy and its tax system, which typically translates to showing that they have established a residence in that country. Simply counting total days spent in the U.S. or making temporary visits does not fulfill this requirement, as it would not reflect the intention or commitment to reside in another country. Also, any period worked overseas that does not meet the 330 full days criteria would not qualify, as the mere act of working abroad without the required time of residence is insufficient for exclusion eligibility.