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@josephfolsomcpa wrote:

For tax year 2019, he doesn't qualify for the physical presence test since he wasn't in the foreign country for 330 days.

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The time period for the physical presence test doesn't have to be a calendar year.  Let's say, for example, that your client was in the foreign country from 1/1/18 - 7/1/19.  For the 2018 tax return you could use the period 1/1/18 - 12/31/18.  For the 2019 tax return you could use the period 8/1/18 - 7/31/19.   During that time period he was in the foreign country for 330+ days.  It results in a prorated maximum exclusion based on the portion of the 365-day testing period that exists in the calendar tax year (so in this case 7 out of 12 months or $61K+).

Rick