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Example: A missionary staff member without a husband or dependents arrives in France on November 1, 20152019, planning to stay for four years. She rents an apartment with a one-year renewable lease, obtains a French driver’s license, and files taxes in France as a resident. She takes a two-week vacation annually back to the U.S., but otherwise lives in France until May 30, 20172021, when for personal reasons she returns to the U.S. to live. She was a resident of France for all of 20162020, and her compensation from November 1, 2015 2019 until May 30, 2017 2021 will qualify for the foreign earned income exclusion.

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