The "120-day test" refers to the length of time that the taxpayer must:

A. Live in the foreign country to be considered a resident there

B. Reside in a foreign country before Form 2350 can be completed.

C. Qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test in order to deduct moving expenses during the year of the move.

D. Participate in a partnership activity to be controlled by the material participation rules.

This pertains to the Foreign Earned Income Exclusion