Question:   Do I have to meet the 330-day presence test or have a valid working resident visa to meet the requirement for foreign income exclusion?

Answer:   To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction:

• You must have foreign earned income,
• Your tax home must be in a foreign country, and
• You must be one of the following:
  • A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year,
  • A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty with a nondiscrimination article in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
  • A U.S. citizen or a U.S. resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.

U.S. tax law does not specifically require a foreign resident visa or work visa for this purpose, but you should comply with the other country's laws.