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), statutory exclusion cap ($130,000 for 2025), 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 statutory maximum exclusion limit ($126,500 for 2024, $130,000 for 2025), 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.
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. |