# Physical presence test for FEIE



## scp (Apr 27, 2009)

Are there any tax implications if I book a holiday back to the States for 6 weeks between December-January esp if I can prove that I'm a bona fide resident of another country?


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## Moulard (Feb 3, 2017)

Key tax implications are

1) Any income earned while in the US (particularly if it is partly a working holiday) cannot be excluded.
2) Maximum amount you can exclude will be reduced pro-rata based on the % of the year you are in the US.


Remember that December and January are in fact two separate tax years from the US perspective. So you could well meet the 330 day requirement for both tax years.


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## scp (Apr 27, 2009)

Cool, thanks!


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## Bevdeforges (Nov 16, 2007)

Basically what has already been said, with one small clarification: There is a difference between the physical presence test and the bona fide resident test for tax purposes. 

It sounds as if you'll be splitting your US time between two tax years anyhow, so it may not be relevant, but if you can qualify as a "bona fide resident" for the FEIE rather than under the physical presence test, you don't have to allocate your FEIE for time spent in the US unless you are actually working during your time back there. 
Cheers,
Bev


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