What counts as a full day outside the US for the Physical Presence Test?

For the Physical Presence Test, a full day is a 24-hour period beginning at midnight. You must be physically outside the United States for the entire period for it to count toward your 330-day requirement.

Days that DO count: - Any calendar day when you are entirely outside the US at midnight - Days in international waters or airspace

Days that do NOT count: - The day you depart the US (partial day in US) - The day you return to the US (partial day in US) - Any day you pass through US customs — even for a brief connection

Key trap — US layovers: If your international flight connects through a US airport and you clear customs (required for many routes), that day does NOT count. Choose routing that avoids US customs stops.

Practical tip: You must meet 330 days within any 12-month period — not necessarily the calendar year. You can choose a 12-month window that maximizes your qualifying days.

Always maintain a detailed travel log. The IRS may request documentation of days spent abroad.