The other way to qualify for the foreign earned income exclusion: being physically outside the United States for at least 330 full days in any consecutive 12-month period.
It is purely arithmetic, which makes it the default for the first year abroad and for people who move between countries. Days in the US, including travel days, count against the 35-day allowance, and the 12-month window can be chosen to maximize the exclusion.
Time in US airspace or ports counts as US time unless you are in transit between two foreign points for less than 24 hours. Plan travel days carefully.
Source: IRC 911(d)(1)(B); IRS Publication 54
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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