The Law Dictionary

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PHYSICAL PRESENCE TEST Definition & Legal Meaning

Definition & Citations:

A test taken in order to establish whether an individual is eligible to receive income earned in a foreign country, and whether they would be able to get deductions and exclusions as per the code established by the IRS. Usually those citizens of the US who have been out of the country for a minimum of 330 days over a consecutive period of time are eligible to take the test.

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