odd and Audrey currently live in Thailand. They moved there on January 15, 2019 and currently rent a 3-bedroom apartment in Krabi. Audrey was transferred there for an indefinite period of time. Todd and Audrey intend to eventually return to the United States. Audrey is employed by a U.S.-based Fortune 500 company and Todd teaches English as a second language. Todd and Audrey returned to the U.S. for 14 days to attend a work conference in July of 2020. They also took a 14-day vacation to Singapore to stroll the waterfront promenade, botanical gardens, zoo, and other attractions in June 2020. Todd and Audrey are U.S. citizens and have valid Social Security numbers. Neither Todd nor Audrey work for the U.S. government. Todd and Audrey own a home in the U.S. It is vacant while they are overseas, but their neighbor checks on it for them.

1. The 14-day vacation to Singapore cannot be included when counting the 330 days required for the physical presence test.

a. True b. False

2. Which test qualifies Todd and Audrey for the foreign earned income exclusion?

a. Bona fide residence test

b. Physical presence test

c. Both a and b

d. Neither a nor b Todd and Audrey are not eligible to exclude their foreign earned income