Which individual scenario is not eligible for the foreign earned income exclusion?

The foreign earned income exclusion is a tax benefit that allows qualifying U.S. citizens and resident aliens living and working abroad to exclude a portion of their foreign earned income from U.S. taxation. However, to qualify for this exclusion, individuals must meet specific requirements related to their physical presence in a foreign country.

In the scenario presented, a U.S. citizen who is physically present in a foreign country for more than six months would generally meet the qualifications for the foreign earned income exclusion, as one of the primary tests is the Physical Presence Test. Under this test, a person must be present in a foreign country for at least 330 full days during a 12-month period.

The correct answer highlights that a U.S. resident alien present in a foreign country only for two months does not qualify for the foreign earned income exclusion because they fail to meet the necessary duration to establish tax residency or qualify under the Physical Presence Test. Only being in a foreign country for a mere two months does not satisfy the requirements for the exclusion, which demands a more substantial time commitment to foreign residency or presence.

Throughout the other scenarios, the individuals either meet residency requirements or are in eligible situations that comply with the IRS criteria for the foreign earned income exclusion. Thus, the reasoning