Physical Presence Test Law and Legal Definition
Physical presence test is a residency test that permits the taxpayers to claim the foreign earned income exclusion. The physical presence test insists that a taxpayer must be physically present in a foreign nation for at least 330 full days during any 12 consecutive months in order to claim the foreign earned income exclusion. The test applies both to U.S. citizens and resident aliens.
Legal Definition list
Related Legal Terms
- Ab Intestato
- ABC Test
- Abstraction-Filtration-Comparison Test
- Abstractions Test
- Acceptance Testing
- Acceptor Supra Protest
- Acid Test Ratio
- Actual-Risk Test
- Actus Inceptus Cujus Perfectio Pendet Ex Voluntate Partium Revocari Potest, Si Autem Pendet Ex Voluntate Tertiae Personae, Vel Ex Contingenti, Revocar
- Ad Testificandum
