Hello,

I have a quick question with filling in the Form 2555. I am a bona fide resident of foreign country and I spent a day on business during 2014 (i.e. I entered U.S. at noon and left U.S. the next day at noon as well, around 24 hrs in total). What is the no. of days in U.S. on business for my case? 1 or 2? Is there any half day rule in U.S.? Much thanks!

1 day; A full day means the 24-hour period that starts at midnight.
an entire tax year is January 1–December 31, if you file a calendar year return