Client in Afghanistan (contractor) Been there a couple of years. This year (2014) changed jobs and returned to US without meeting the 330 day requirement. software still granting him the exclusion. The waiver requirements evidently have not been posted for 2014 yet. Is it possible to "Pro-Rate" the foreign income exclusion?
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The physical presence test can be determined with any 12 month period. Let's say he got back on 2/28/14 and had 0 days spent in the US from 2/28/13 - 2/28/14. Pick a 12-month period that has 330 days in the foreign country. Perhaps 4/5/13 - 4/4/14? Then on the 2555 line 38 number of days in qualifying period that fall in the 2014 tax year you would have 94 days, 94 / 365 gives you about 25% of the maximum to use.
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