First of all, I am terribly sorry to hear of the loss of your son. I cannot even begin to imagine the emotional stress and grief of such a loss.
Unfortunately, even under those terrible circumstances, this does not qualify as far as an exception to meeting the 330 day physical presence test. There are some exceptions to meeting that test, but this is not one of them. The regulations state the following:
330 Full Days
Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during the 12-month period. You can count days you spent abroad for any reason. You do not have to be in a foreign country only for employment purposes. You can be on vacation time.
You do not meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time.
Generally the only time that an exception is allowed to the physical presence test is when there is civil unrest or war in the country where you are working which forces you to leave the country for your own safety.
I truly wish I could have given you better news.
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Thank you Evelyn
Edited by Merlo on 4/2/2010 at 2:32 AM EST