Free FEIE Calculator

The physical presence test counts 330 full days in a foreign country across any 12 consecutive months, and a full day runs midnight to midnight, so the day you fly out and the day you fly home usually fall outside the count. Plan for 336 and the year holds six days of slack. A funeral at home takes eight of them, a rerouted connection through a US airport takes one more, and the count lands at 327. The 12-month window can be moved to catch a qualifying stretch, and moving it changes how many qualifying days land inside the tax year, which is the figure this model prorates by.

Say 240 qualifying days fall inside the 2026 tax year, on $150,000 of foreign salary. The exclusion prorates: 240 over 365 of the $132,900 limit is $87,386, leaving $62,614 taxable. Housing runs on the same fraction. Against $36,000 of qualifying housing expense, the base amount prorates to $13,982 and the ceiling to $26,216, the expenses are capped at the ceiling first, and the housing amount comes out at $12,234. Total excluded, $99,620. The same person with 365 qualifying days would exclude $132,900 plus $14,736 of housing.

The ceiling in this model is the standard one. Notice 2026-25 replaces it location by location for high-cost places, listing $86,700 for Singapore in 2026, so a high-rent posting reads low here until the published limit is entered by hand. The model also stops at income tax. An excluded salary still counts toward self-employment tax for anyone self-employed, and the tax on what remains is figured at the rates that would have applied without the exclusion, so the first dollar outside the exclusion is taxed as though the excluded income were still in the stack. Nothing here files anything; the election lives on Form 2555.