Tax-Savvy Expat Podcast Episode 3: The Foreign Earned Income Exclusion (Physical Presence Test and Bona Fide Residence Test)

The second in a two-part series about the foreign earned income exclusion, which is the backbone of many expats' US tax strategy.

Written by Stewart Patton

This episode covers the physical presence test and bona fide residence test. You must pass one of these two tests to qualify for the foreign earned income exclusion (and you only need to pass one–no bonus points for passing them both).

After this episode, you’ll know all about:

Articles that discuss topics touched on in this episode:

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Stewart Patton

I'm Stewart Patton, US tax attorney and expat entrepreneur based in beautiful Belize. Read more about me here, or email me at to discuss how I can help.

U.S. Tax Services, P.O Box 2651 Belize City, Belize • Belize tel: (+501) 629-6007 • U.S. VOIP: (312) 675-8571 • Email:

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