As I understand it, to qualify for the physical presence test, the last date that you can use is the date you file your tax return.

So suppose that I will file my tax returns on April 1st 2022.

Does that mean that I can safely move out of the US as late as April 1st 2021 as long I remain outside of the US for at least 335 days between April 1st 2021 and April 1st 2022?


In the situation above, will I qualify for the entire ~$100k exclusion, or only a portion since I would be in the US for the first 3 months for the tax calendar year of 2021?


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