Part 1 International Information Reporting question: meet for the foreign earned income exclusion

Part 1International Information Reporting

Joe, a U.S. citizen, worked in Kenya and was physically present in foreign countries for 340 full days in a 12-month period ending in 2025. Which test does he meet for the foreign earned income exclusion?

A The physical presence test
B The closer connection test
C The bona fide residence test
D The substantial presence test

Show the answer and explanation

Answer: A. The physical presence test

The physical presence test is met by being physically present in a foreign country or countries for at least 330 full days during any 12 consecutive months, along with a foreign tax home. The bona fide residence test requires residence for an uninterrupted full tax year. Substantial presence and closer connection are residency tests for aliens. Source: IRC 911(d)(1); Pub. 54 (12-2025), Physical Presence Test. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Confusing the foreign earned income exclusion tests with alien residency tests.

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.