Final answer:
A U.S. citizen working in France from February 1, 2019, to January 31, 2020, does not qualify for the foreign earned income exclusion for either 2019 or 2020 because they do not meet the physical presence or bona fide residence tests for a single tax year.
Step-by-step explanation:
U.S. citizen who works in France from February 1, 2019, until January 31, 2020, is eligible for the foreign earned income exclusion in 2019 and 2020 is B. False. To qualify for the foreign earned income exclusion, a taxpayer must meet certain requirements, including the physical presence test or the bona fide residence test. The physical presence test requires the taxpayer to be physically present in a foreign country or countries for at least 330 full days during a period of 12 consecutive months.
In the scenario described, the individual was present in France from February 1, 2019, until January 31, 2020, which does not satisfy the requirement for any single tax year. Although the period stretches across two calendar years, for the purpose of the foreign earned income exclusion, the relevant period must be entirely within a single tax year to meet the requirements for the tax credit for that year. Therefore, since the individual's time in France is split between two tax years, they would not qualify for the exclusion in either year unless they meet additional criteria under different qualifying tests such as the bona fide residence test, which requires an uninterrupted full tax year.