Tax Law (Questions About Taxes)/Physical Presence


First : I started work in Afghanistan as a contractor in Jan of 2012, as of Jan 2013, I will have 307 days out of the country, I am only missing the 330 day mark because of a work related injury that I had to be sent stateside to have treated.  I spent about 5 weeks at home on medical, is there any exceptions to the 330 test for such a situation? Will they prorate the 307/330 in any way?

Second: I returned to Afghanistan in May of 2012, if I stay until May of 2013, I will meet the 330 day presence test for those 365 days, how will this be prorated??

I'm trying to figure out if I NEED to stay longer to get the most tax return bang for my time in Afghanistan.




There are no exceptions to the 330 day rule, other than a state-department mandate that citizens leave the country due to imminent danger.  

Once you meet the 330-day test, the exclusion applies to the portion of the year in which you were in country.  Assuming you arrived in Afghanistan on May 1, 2012 and stayed until May 1, 2013.  For 2012, you were in country for 246 days, so your exclusion would be prorated 245/366 x $95,100  or $63,966.  For 2013, you do the same calculation for the number of days in country (just use 365 days and the amount of the exemption for 2013.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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