Physical presence refers to the number of days the applicant must physically be present in the United States during the statutory period up to the date of filing for naturalization. The continuous residence and physical presence requirements are interrelated but each must be satisfied for naturalization.
What is the meaning of physical presence?
The place where a person is actually, physically located.
When does the 12 month physical presence test begin?
The 12-month period can begin before the taxpayer was in a foreign country or end after the taxpayer leaves a foreign country. Regs. Sec. 1.911-2 (d) (3) gives two examples of the physical presence test (the regulations were issued in 1985 and therefore refer to years in the 1980s). Example (1).
How long do you have to be in a foreign country for the physical presence test?
Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. You can count days you spent abroad for any reason. You do not have to be in a foreign country only for employment purposes. You can be on vacation.
How much money can you exclude from the physical presence test?
The Physical Presence test is one of two tests (the other being the Bona Fide Residence test) that a taxpayer can use to qualify for the Foreign Earned Income Exclusion. By qualifying for the exclusion, a taxpayer can exclude up to $105,900 (2019 figure) of qualifying income from U.S. taxation. Do I Pass the Physical Presence Test?
When do you have to be in New Zealand for the physical presence test?
You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2019 – December 31, 2019, and September 1, 2019 – August 31, 2020. Your qualifying 12-month period for 2019 is January 1, 2019 – December 31, 2019.
