The IRS Foreign Earned Income Exclusion (FEIE) Calculator evaluates eligibility under the 330-day physical presence test to determine qualifying tax exclusions on foreign salary.

### IRS Physical Presence Rules & Exclusion Limits US citizens and resident aliens living abroad can exclude qualified foreign earned income from federal income taxation using Form 2555: - **330 Full Days Requirement**: You must be physically present in a foreign country or countries for at least 330 full 24-hour days (midnight to midnight) during any consecutive 12-month period (365 days): $$\text{Days Remaining} = \max(0, 330 - \text{Days Abroad})$$ - **Statutory Exclusion Ceiling**: The maximum statutory exclusion limit is capped annually by the IRS ($126,500 for the 2024 tax year): $$\text{Excluded Income} = \min(\text{Foreign Salary}, \$126{,}500)$$ Any earned salary above the threshold remains subject to standard US federal graduated income tax rates.

### Worked Qualification Example An expat software developer earning $120,000 annually who spent 335 full days outside the United States: - **Physical Presence Test**: 335 days abroad exceeds the statutory 330-day threshold by 5 buffer days. - **Form 2555 Status**: Test Passed. - **Taxable Foreign Earned Income**: $120,000 is fully below the $126,500 statutory cap. - **Federal Exclusion Amount**: Exactly $120,000 is excluded from US federal taxable income.

### In-Browser Processing & Privacy All tax calculations and day counts evaluate directly inside your browser memory. No income amounts, passport travel dates, or tax filing details are saved or uploaded.