FEIE Calculator 2026: Physical Presence Test

Find out how much of your income the Foreign Earned Income Exclusion can cover. Enter the date you moved abroad and every visit back to the United States, and the calculator finds your best 12-month period for the physical presence test, prorates the 2026 or 2025 exclusion limit, and shows how much of your income stays taxable.

FEIE calculator with the physical presence test

For US citizens and green card holders working abroad.

Uses the IRS limits of $132,900 for 2026 and $130,000 for 2025. Checked October 2026.

Tax year Foreign earned income for the year, in US dollars

Date you left the US to live abroad

Visits back to the United States

Travel days and days in the US are not full days abroad. Leave the visit empty if you have not been back.

An estimate for planning, not tax advice. It does not include the foreign housing exclusion, the bona fide residence test or the foreign tax credit. Confirm your situation with a US expat tax professional before you file Form 2555.

What is the foreign earned income exclusion?

The foreign earned income exclusion (FEIE) lets US citizens and resident aliens who live and work abroad exclude part of their foreign earned income from US federal income tax. For tax year 2026 the maximum exclusion is $132,900 per person, set by IRS Revenue Procedure 2025-32. For 2025 it is $130,000, according to the Form 2555 instructions.

To claim it, your tax home must be in a foreign country and you must pass either the physical presence test or the bona fide residence test. You claim it on Form 2555, attached to your Form 1040.

How does the physical presence test work?

You pass the physical presence test if you are in a foreign country or countries for 330 full days during any period of 12 consecutive months. The days do not need to be in a row, and the 12 months do not need to match the calendar year.

A full day is 24 hours from midnight to midnight. The day you fly out of the US does not count.
Time over international waters does not count as a day abroad.
You can spend up to 35 days in the US or in transit during the 12 months and still reach 330.

How is the exclusion prorated in your first year?

If your 12-month qualifying period covers only part of the tax year, the IRS prorates the limit by the number of qualifying days in that year. The formula on Form 2555 is the maximum exclusion multiplied by your qualifying days in the year, divided by the number of days in the year.

Qualifying days in 2026	Exclusion limit for 2026
365 (whole year)	$132,900
274 (from April 2)	$99,766
184 (from July 1)	$66,996
92 (from October 1)	$33,498

A worked example

Say you moved to Lisbon on June 30, 2026, earn $90,000 a year from a remote job, and visit the US for 10 days at Christmas.

Your first full day abroad is July 1, 2026. Your 10 days in the US in December do not count.
The 12-month period can start before you arrive, as long as it holds 330 full days abroad. The earliest start that still works is June 6, 2026: from July 1, 2026 to June 5, 2027 you have 340 days, minus the 10 in the US, which is exactly 330.
209 days of that period fall in 2026, so your 2026 limit is $132,900 x 209 / 365 = $76,099. Starting the period on July 1 instead would give only 184 days and $66,996.
If you earned $45,000 abroad in the second half of 2026, all of it is excluded. The calculator above finds this best period for you automatically.

What the FEIE does not cover

Only earned income. Wages and self-employment income count. Interest, dividends, capital gains, pensions and Social Security do not.
Not self-employment tax. Freelancers still owe US self-employment tax on all of their self-employment income, as IRS Publication 54 explains, unless a totalization agreement applies.
Housing costs are separate. The foreign housing exclusion has its own limits. For 2026 the base amount is $21,264 and the general cap is $39,870, with higher caps for expensive cities in IRS Notice 2026-25.
Reporting still applies. Excluding income does not remove other filings such as the FBAR for foreign bank accounts.

Frequently asked questions

What is the foreign earned income exclusion for 2026?

For tax year 2026 the foreign earned income exclusion is up to $132,900 per qualifying person, set by IRS Revenue Procedure 2025-32. Married couples who both work abroad and both qualify can each exclude up to that amount of their own earned income. For 2025 the limit is $130,000.

What is the physical presence test?

The physical presence test is one of two ways to qualify for the foreign earned income exclusion. You must be in a foreign country or countries for 330 full days within any 12 consecutive months. A full day runs from midnight to midnight, so travel days and days in the United States do not count.

Can I use the FEIE in my first year abroad?

Yes, if you reach 330 full days abroad within a 12-month period that overlaps the tax year. The limit is prorated by the number of qualifying days in that year, and the period can start before you arrive, which often adds days. Many people file an extension so they can complete the 12 months before filing their return.

Should I use the FEIE or the foreign tax credit?

It depends on where you live. In countries with higher income tax than the US, such as much of Western Europe, the foreign tax credit often saves more and can carry extra credits forward. In low-tax countries the FEIE is often better. A US expat tax professional can run both before you choose.

FEIE Calculator 2026