exclude from tax in 2026 Physical Presence Test. P, a U.S. citizen, moves to London, Bona Fide Resident or Physical Prects to return to the United States on December 1 , England on June 1, 2021, and S. -based multinational corporation as an advisor to its 2022. P is employed by a U.S. British business operations during States for business purposes. Thus, P will be in requires P to return to the United States for busths, beginning with the last week in the United States for P's taxable year is the calendar year. a. Does P meet the bona fide resident test for 2021 or 2022 ? b. Does P meet the physical presence test for 2021 or 2022 ? c. What recommendations would you make to P that would enhance his situation to exclude foreign source income