Solved! Go to Solution.
Reading this would be a good start: https://www.irs.gov/forms-pubs/about-publication-54
Still an AllStar
itonewbie is our foreign tax expert, so go with whatever he says. 🙂 I think Physical Presence Test (PPT) is probably better because of the rolling 365-day window. Assuming your client was not in the US for any period of time, that lets you choose a 365-day period that extends 35 days beyond the time they left UAE to still meet the 330-day test. That gets you a little more prorated exclusion cap (but you might not need it, depending on the amount of income).