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Does Ronald satisfy the physical presence text for 2022 if he established a home in a foreign country on March 1, 2021 and maintains
Does Ronald satisfy the physical presence text for 2022 if he established a home in a foreign country on March 1, 2021 and maintains a home continuously through February 1, 2022, when he travels to the United States on business for two months, returning on April 1, 2022, and continuing in the foreign country through the end of 2022? No, it has to be 330 days in 2021 and business travel does not count. Yes, he has the requisite 330 days of presence in any 12-month period. Yes, it has to be 330 days in 2021 and business travel counts.
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