Figuring the 12-Month Period
There are four rules to remember...
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The 12-month period can begin with any day of the month. It ends the day before the same calendar day, 12 months later.
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The 12-month period must be made up of consecutive months. Any 12-month period can be used if the 330 days in a foreign country fall within that period.
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Choose the 12-month period that gives the greatest exclusion.
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Any 12-month period can overlap another.
