You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. The 330 qualifying days do not have to be consecutive. The physical presence test applies to both U.S. citizens and resident aliens. (Source: IRS) 1

• 1. IRS: "Foreign Earned Income Exclusion - Physical Presence Test", http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Earned-In...