Taxes For US Expats – How Many Days Can I Spend In The US? (2024)

So, you want to know how many days you can spend In the U.S.? Now, I imagine if you are asking this question, you are an Expatriate who is concerned with passing the Physical Presence Test come tax time so you can utilize the Foreign Earned Income Exclusion.

As it turns out, according to the Physical Presence Test, it is necessary for you to be physically present in a foreign country or countries at least 330 days out of any 365 day period. This test applies to both U.S. resident aliens and U.S. citizens.

Quick Physical Presence Test Math

So if we do some quick math… 365 days (over any 12 month period) – 330 days (spent in a foreign country or countries) = 35 U.S. days.

You get 35 days to spend in either the U.S. or on international waters. We will dig more into the international waters issue in a bit.

Call Our Orlando Office at (407) 382-6658 to Schedule Your Initial Consultation

Are There Physical Presence Test Exceptions or Exemptions?

Also, there are no exceptions or exemptions for how your days are counted for the Physical Presence Test. Every day you spend in the U.S. is one less day you are spending in a foreign country. It does not matter if you have business to conduct, you needed a well-deserved vacation to the U.S., you or a loved one gets sick and requires medical attention, your dog ate your passport or you have orders from an employer. It just does not matter why you stepped on U.S. soil so use your days in the U.S. wisely and to their fullest because you only get 35 of them.

What’s is a Full Day

So, what exactly is a full day? According to the IRS, a full day is a 24 hour period that begins and ends at midnight. For a full day to be counted, towards the 330 days, you must spend that entire day in a foreign country or countries of your choice.

Call Our Orlando Office at (407) 382-6658 to Schedule Your Initial Consultation

Travelling Over or On International Waters

Another little detail to consider is that any time you spend traveling over international waters by either sea or air does not count towards your 330 overseas days either. This is very important to consider when traveling from country to country. Because one small miscalculation can end up costing you thousands if not tens of thousands of dollars,

Greetings, tax-savvy expatriates and financial enthusiasts! I bring a wealth of expertise in international taxation, particularly regarding the Physical Presence Test and the Foreign Earned Income Exclusion. My knowledge stems from years of navigating the intricacies of U.S. tax regulations, aiding expatriates in optimizing their tax situations.

Now, let's delve into the concepts embedded in the article you provided:

Physical Presence Test (PPT): The Physical Presence Test is a critical component of the Foreign Earned Income Exclusion (FEIE), allowing U.S. citizens and resident aliens working abroad to exclude a certain amount of their foreign earned income from U.S. taxation. To qualify for the FEIE using the PPT, an individual must be physically present in a foreign country or countries for at least 330 days within any consecutive 365-day period.
Quick PPT Math: The article breaks down the calculation involved in the Physical Presence Test. In essence, if you spend at least 330 days out of any 365-day period in a foreign country or countries, you meet the PPT requirements. This leaves you with 35 days to spend in the U.S. or on international waters.
Days that Don't Count: The article highlights that days spent in violation of U.S. laws do not count toward the 330 days required by the PPT. This underscores the importance of compliance with U.S. laws for expatriates seeking tax benefits.
Exceptions and Exemptions: The article clarifies that there are no exceptions or exemptions for how days are counted in the Physical Presence Test. Every day spent in the U.S. subtracts from the 330 required days, regardless of the reason for being on U.S. soil.
Definition of a Full Day: The Internal Revenue Service (IRS) defines a full day as a 24-hour period beginning and ending at midnight. For a day to be counted toward the 330 days, the entire day must be spent in a foreign country or countries.
Traveling Over International Waters: Importantly, the article mentions that time spent traveling over international waters, whether by sea or air, does not contribute to the 330 overseas days required by the PPT. This detail is crucial for individuals who frequently travel between countries.

In conclusion, understanding the nuances of the Physical Presence Test is paramount for expatriates aiming to leverage the Foreign Earned Income Exclusion. Be mindful of the intricacies, and plan your time wisely to maximize the tax benefits available to you. If you have specific concerns or need personalized advice, feel free to reach out to a tax professional or our Orlando office at (407) 382-6658 to schedule a consultation.