To claim the Foreign Earned Income Exclusion under the physical presence test, you need 330 full days outside the US in a 12-month period. That leaves 35 days a year for the US, and the days you fly in and out count against you. We track our own US days this way every year, in a spreadsheet. This tool does the same job, and it checks every possible 12-month window for you.
Enter each US trip with its arrival and departure dates. The tracker counts both travel days, totals your US days for each year, and tells you whether the calendar year or any 12-month window passes the 330-day test. Export the result to CSV or Excel for your records or your tax preparer.
Your data stays on your device. Trips are saved in this browser only. Nothing is sent to us. Export a CSV or Excel file to keep a copy, and import it again on another device.
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How to Use the FEIE Days Tracker
- Add every US trip, including short visits and holidays that cross into a new year.
- Enter the day you arrived and the day you left. Both count as US days.
- Mark same-day connections through a US airport on the way between two foreign countries as “US transit under 24h”. They do not count as US presence.
- Add other non-foreign days, such as days at sea on a cruise or long-haul flights of 24 hours or more, as “Other non-foreign day”.
- Watch overnight flights. If you leave the US in the evening and land abroad the next morning, the landing day is not a full foreign day either, because part of it was spent over the ocean. Add it as “Other non-foreign day”. The same applies to the day before an overnight flight into the US.
- Read your results for each year, then export to CSV or Excel.
The 35-Day Rule, Explained
The IRS physical presence test requires 330 full days in a foreign country or countries during any period of 12 consecutive months. A 12-month period has 365 days, and 365 minus 330 leaves 35. That is where the 35-day rule comes from. If the 12-month period includes February 29, it has 366 days and you have 36.
| Rule | What it means for your count |
|---|---|
| A full day runs midnight to midnight | The day you land in the US and the day you leave are not full days abroad, so both count against you |
| Any 12 consecutive months | The period can start on any day, does not have to match the calendar year, and periods can overlap |
| International waters are not foreign | Days at sea and long flights over the ocean are not full foreign days |
| US transit under 24 hours | Changing planes in the US between two foreign countries does not count as US presence |
| Waiver | The IRS can waive the minimum if you had to leave a country because of war, civil unrest or similar conditions |
Calendar Year vs a 12-Month Window
Most people check the calendar year, and if you spend 35 days or fewer in the US between January 1 and December 31, the calendar year works as your 12-month period. If you went over, you may still qualify with a different window. Two 20-day visits in January and November fail the calendar year at 40 days, but a window that starts after the January visit contains only the November one. The tracker tests every window that includes part of each year and shows the best one.
When your passing window covers only part of a tax year, the exclusion for that year is prorated by the qualifying days that fall inside it. The “Est. qualifying days in year” column shows that number.
What the Tracker Does Not Cover
The tracker counts days. It does not decide whether you qualify for the exclusion overall. The physical presence test also requires that your tax home is in a foreign country and that the income is foreign earned income. The bona fide residence test is an alternative that does not use a day count. The exclusion does not cover self-employment tax, and it is claimed on Form 2555 with your return.
If your count is close to the line, or you are choosing between the two tests, our US tax return preparation service handles expat returns and the FEIE, and you can book a call with a CPA for a specific question. For the bigger picture, read our guide to taxes for digital nomads.
Close to the 35-Day Line?
Get your FEIE claim right. Our US tax return service handles expat returns, Form 2555 and the physical presence test.
Frequently Asked Questions
What is the 35-day rule for the FEIE?
The physical presence test needs 330 full days abroad in any 12 consecutive months. 365 minus 330 leaves 35 days, or 36 in a 12-month period that includes February 29.
Do travel days count as US days for the FEIE?
Yes. A full day abroad runs midnight to midnight, so the days you arrive in and leave the US are not full foreign days.
Do overnight flights count against the 330 days?
Yes. A full day must be spent entirely in foreign countries, and time over international waters does not count. If you land abroad in the morning after an overnight flight, that day is not a full foreign day.
Does a layover in the US count?
Not if you are in transit between two foreign points and in the US for less than 24 hours.
Does the 12-month period have to be the calendar year?
No. It can start on any day, and 12-month periods can overlap. The tracker checks every window for you.
What if I spent more than 35 days in the US?
Check whether a different 12-month window passes, or whether the bona fide residence test applies. If neither works, you cannot use the physical presence test for that period.
Is my travel data saved?
Only in your own browser. Nothing is sent to us. Export a CSV or Excel file to keep a copy.
Related: Travel Day Counter · US Tax Return Preparation · Digital Nomad Taxes · All Tools