My question is about the Physical Presence test. I moved to Dubai on a 2 year teaching stint in August. My first full day here was August 20. I went home for 13 days at Christmas and I'm going home today until August 20th. This will put me over the 35 day limit for being in the US the past 12 months. I will be working in Dubai until the end of July 2014. I will be going home for 11 days this coming October but that is it. How can I overlap my 2, 12 month periods to qualify for the PPT exclusion?
Days in US (including travel): December 20, 2012--January 3, 2013, July 24, 2013-August 21, 2013. (upcoming) October 9, 2013--October 17, 2013.
I was thinking I could do:
one 12 month period from January 4, 2013-January 3, 2014. (8 days in US)
one 12 month period from August 1, 2013-July 31, 2014. (31 days in US)
I don't know if this is allowed since I am 'borrowing' days from the second 12 month period so don't go over during the first 12 month period. If I just used the second period, would I be taxed on the dates in the first period?
Let me know if that would work.