On 24 April 2017, the U.S. IRS published an international practice unit: Physical Presence Test for Purposes of Qualifying for IRC 911 Tax Benefits. The practice unit details the determination of whether a U.S. citizen or resident alien working abroad meets the physical presence test in a foreign country for the purpose of benefiting from the foreign earned income exclusion under IRC 911 (for 2016 maximum exclusion amount is USD 101,300). In general, for the physical presence test to be met, a U.S. citizen or resident alien must have been present in a foreign country or countries for at least...