US Foreign Earned Income Exclusion tracker
feie_nomad_trackerTrack IRS Form 2555 Foreign Earned Income Exclusion (FEIE) Physical Presence Test eligibility (330 full foreign days in rolling 365 days), the statutory exclusion cap for the tax year in force on as_of_date, and US sticky domicile audit risks (CA, NY, VA, SC).
Behavior: Deterministic, idempotent calculation with zero external side effects. Evaluates whether daysOutsideUSInRollingPeriod meets the mandatory 330-day threshold. Applies the statutory maximum exclusion limit for the tax year in force on as_of_date, computes tax liability on excess income, and flags aggressive state revenue agency sticky domicile rules.
Usage Guidelines: Use for US citizen digital nomads and expats evaluating foreign earned income tax exemptions under IRS Section 911. Do not use for foreign corporate withholding tax; use b2b_withholding_risk instead.
Tool call template
Replace each placeholder with a value matching the input schema. Only required parameters are included; add optional parameters as needed.
{
"id": 1,
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"arguments": {
"as_of_date": "<as_of_date>"
},
"name": "feie_nomad_tracker"
}
}Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| as_of_date | Yes | Civil date YYYY-MM-DD. Selects the rule pack in force on that date. Required: the engine will not assume a date. | |
| filingStatus | No | IRS filing status: 'single' or 'mfj' (married filing jointly). | |
| stateDomicile | No | Two-letter postal code of taxpayer's last or current US state domicile (e.g. CA, NY, TX, FL). High-audit states (CA, NY, VA, SC) trigger domicile warnings. | CA |
| foreignEarnedIncome | No | Foreign earned income for the tax year, in USD. | |
| qualifyingDaysInTaxYear | No | Qualifying days that fall in the tax year; the exclusion is prorated by these (26 U.S.C. 911(b)(2)(A)). Required - never assumed. | |
| daysOutsideUSInRollingPeriod | No | Full 24-hour days outside the US within any 12 consecutive months (Physical Presence Test, 26 U.S.C. 911(d)(1)(B): 330 needed). Required - never assumed. |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| test_type | No | ||
| as_of_date | No | ||
| disclaimer | No | ||
| exclusions | No | ||
| rate_pack_id | No | ||
| filing_status | No | ||
| qualification | No | ||
| tax_calculation | No | ||
| state_tax_exposure | No | ||
| statutory_authority | No | ||
| foreign_earned_income | No |