(b) you left US on July 29th. 2023 -- was this the date you arrived or was this the first full day abroad ? Which country ? Your foreign tax-home generally starts on the first full day abroad ( first 24 hour date ).

(c) you came back to US on June 9th. 2024 -- again is this the day you left the foreign country or entered US ?

(d) You say you plan to go back on July 27th. Assuming that you have the freedom to change this arrival date and do want to tale advantage of the foreign earned income exclusion, it would have been great if you could have arrive abroad ( anywhere outside of US ) ~~by June 9th of 2024.~~ Correction --- if your test period is July 30th of 2023 ( assuming that your first full 24 hr. day abroad is Jul. 30th 2023 ), through July 30th 2024, then you would meet 330 days abroad around July 15th ( give or take ) ---- Correction is based on relooking at my earlier answer based on prompt from my colleague @NCPERSON1 ( thank you )

(e) If you cannot be in your foreign tax home ( full 24 hr. days ) by July 15th then you cannot meet the Physical Presence Test ( a continuous 12 month period satisfying 330 days abroad).

(f) this then leaves you with Bona-fide resident test ( foreign country recognizes you are a resident and IRS approves that ) or you take advantage of foreign tax credit / deduction. Do you need help on this ?

pk

N

NCPERSON1

@pk12_2 if 330 days out of a 12 month period needs to be outside the country and he arrived outside the country on July 30, 2023 and arrived back in the US on June 9, 2024 that is 315 days outside the country.

So if he has to satisfy 15 more days outside the country no later than July 30, 2024, doesn't that mean he must arrive outside the country no later than July 15 (so there are 15 more days outside the country within the 12 month period)???

isn't that how it works?

P

pk12_2

Employee

@NCPERSON1 , my error -- don't know where in the cloud my head was ( Alzheimer or just 83 years ?). You are corrected and I have updated the earlier reply. Thank you

pk