IRS Rule 330 days with 365 day year

[acpate]

If one works in a foreign country from February 2010 to February 2011, does not take vacation back to the US but has to return one month early in January 2011, does he still qualify for the foreign income tax credit? He accumulated 335 days but did not stay one year.

 

[JulAZ]

If one works in a foreign country from February 2010 to February 2011, does not take vacation back to the US but has to return one month early in January 2011, does he still qualify for the foreign income tax credit? He accumulated 335 days but did not stay one year.

If you are a US citizen or Resident Alien, you may qualify for Foreign Earned Income Exclusion. Read Publication 54 on IRS.gov it explains what you can exclude and deduct. Based on what you said you did qualify for the Physical Presence test, and the IRS rules are:
“There are four rules you should know when figuring the 12-month period.
• Your 12-month period can begin with any day of the month. It ends the day before the same calendar day, 12 months later.
• Your 12-month period must be made up of consecutive months. Any 12-month period can be used if the 330 days in a foreign country fall within that period.
• You do not have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. You can choose the 12-month period that gives you the greatest exclusion.
• In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. “ quote from IRS Publication 54
I am not able to post links, but go to IRS.gov and look for
Publication 54 (2010), Tax Guide for U.S. Citizens and Resident Aliens Abroad