Qualifying for the Foreign Earned Income Exclusion 

One Full Year of Residence

A person is considered a "bona fide resident" of the foreign country if that person resides in that country for "an uninterrupted period that includes an entire tax year." A tax year is January 1 through December 31. The qualifying period for the bona fide residence test must include one full calendar year. 

Excluding Foreign Wages from US Taxes

People who live and work outside the United States may be able to exclude all or part of their foreign-source wages and self-employment income from the federal income tax through a provision called the foreign earned income exclusion. To qualify for the foreign earned income exclusion, a person needs to: