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Client spent less than 330 days outside USA working overseas, can the credit be prorated to the number of days spent outside US

foreign income exclusion and foreign tax credit
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Kathryn Morgan
There are exceptions to the 330 day rule. However, make sure you are using a 365 day year, not a calendar year. Start your count from the day he left the country and count forward 365 days then check the 330 rule from there. For example: you left the country on 1 May 2012. You returned on 15 April 2013. For the purposes of your 330 day rule your 365 days would run from 1 May 2012 through 30 April 2013. So you would meet the rule. Then use the form 2555 to prorate the exclusion. 365/245 = 67.12% so you are eligible in 2012 for up to 67.12% of the total exclusion amount.
The exceptions to the 330 day rule are you must have left the country due to war, civil unrest or hazardous conditions.
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