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330 of 365 Days: The physical presence test is to be able to say but can sometimes be hard to count. No particular visa is used. The American expat don't have to live any kind of particular country, but must live somewhere outside the U.S. transfer pricing to the 330 day physical presence evaluation. The American expat merely counts we all know out. Every single day qualifies if the day is actually any 365 day period during which he/she is outside the U.S. for 330 full days much more. Partial days in the U.S. are U.S. working weeks. 365 day periods may overlap, each day is during 365 such periods (not all of which need qualify).

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