help with 2555

[grandmabee]

client work for a military contractor from 01/21/2011 to 02/12/2012 then home until 03/19/2012 then left again until home for the last time 07/29/12

2011 we took the exclusion because met the 330 physical presence test. but for 2012 he doesn't .

it does go by calendar year right?

client thinks once they meet the first 330 test it for future years too.

thanks

[Margaret CPA in OH]

See Pub. 54, page 15. There can be overlapping 12 month periods. http://www.irs.gov/pub/irs-pdf/p54.pdf