I returned to the US on two occasions last year for more than 35 days total and don’t have enough days (330 needed) to qualify for the physical presence test. What can I do?
A. The cool thing about the 2555ez form is that the Physical Presence Test (the 330 day rule thingee) doesn’t have to be for the one year period from Jan 1 – Dec 31, 2009. The one year period just has to start or end during 2009. So when you enter the dates on Part I, 2(b), enter dates that will give you at least 330 days (in Japan) in a one year period that begins or ends in 2009. For example, you could take out a December trip home and list the dates something like Dec 1, 2008 – Nov 30, 2009. If this doesn’t give you 330 days, then you’ll have to try dates around your other trip home. This will give you fewer days in the qualifying period that fall within 2009 Part IV, Line 14. However, because the exclusion is for up to $91,400, as long as you have more than 180 days or so in the qualifying period for 2009, you should still get the full exclusion…sound confusing? Feel free to email or call with help on this one.
