> You need to be physically out of the USA for 330/365 days in a 12 month period (not a calendar year--this is stupidly overly complicated and tricky) That it

> You need to be physically out of the USA for 330/365 days in a 12 month period (not a calendar year--this is stupidly overly complicated and tricky) That it how you capture partial years. I moved abroad in November of one year, stayed abroad the whole following year, and repatriated myself the follow June. Using the rolling 12-month period I got out of paying US income taxes for the entire time I was out of the country. The forms were straight-forward enough.