Foreign earned income exclusion 330-day calculator.

Worked example

Worked example. A window of 1 January to 31 December 2026 has 365 days. Nine days in March in the U.S. plus one day on 10 June is 10 days not fully abroad, leaving 355 full foreign days. That clears 330 with 25 to spare (35 are allowed). All 365 days fall in 2026, so the full $132,900 limit applies and, with $90,000 of foreign earned income, the estimated exclusion is $90,000. Self-employment tax still applies to net profit.

How it works

The test. Under the physical presence test you must be physically present in a foreign country, or countries, for at least 330 full days during any period of 12 consecutive months. The 330 days do not have to be consecutive. A full day is the 24-hour period that starts at midnight, so a day you fly out of or back into the U.S. is generally not a full day abroad. A foreign country does not include international waters or the airspace above them, so those days do not count either. IRS Form 2555 instructions allow the 330 days to be interrupted by travel over international waters.

The window. The 12-month period can begin on any day and must include 365 days (366 in a leap year). This tool sets it as one year from the start date you pick, counts every day in it, removes the days you list as not fully abroad, and compares the rest with 330.

The amount. The maximum exclusion is set each year: $130,000 for 2025 and $132,900 for 2026. If you qualified for only part of the tax year, the IRS says to prorate the maximum based on the number of days you met the test. This page prorates by the days of the tax year that fall inside your window, which matches the usual calendar-year case but is an estimate for the Form 2555 line. The exclusion also cannot exceed your foreign earned income, and the income must be earned from work performed in a foreign country.

What it does not cover. Excluding income does not remove self-employment tax: the IRS example in Publication 54 has a consultant who qualifies for the exclusion and still pays self-employment tax on the net profit. The bona fide residence test is a separate way to qualify and is not calculated here. You also need a tax home in a foreign country. Everything runs in your browser; the dates you type are not sent anywhere.

Everything runs in your browser. Nothing you type is sent or stored. This is an estimate for planning, not tax, legal or financial advice.

FAQ

How many days can I spend in the U.S. and still pass the physical presence test?

In a 365-day window you need 330 full days abroad, so at most 35 days can be anything else: days in the U.S., travel days, or days over international waters. A window containing 29 February has 366 days, so 36.

What counts as a full day in a foreign country?

The 24-hour period that starts at midnight. Departure and arrival days are therefore not full days abroad.

What is the foreign earned income exclusion for 2026?

The IRS sets it at $132,900 for tax year 2026, up from $130,000 for 2025. It is prorated by the days you meet the test if you qualify for only part of the year.

Does the exclusion cover self-employment tax?

No. Publication 54 includes an example of a self-employed consultant who qualifies for the exclusion and still owes self-employment tax on net profit.

Does this work for the bona fide residence test?

No. It only counts days for the physical presence test. The bona fide residence test depends on your residence abroad rather than a day count.