Final answer:
To be eligible for the foreign earned income exclusion, the U.S. citizen working in France must meet the criteria of either the Physical Presence Test or the Bona Fide Residence Test. For each tax year, the individual must be physically present in the foreign country for at least 330 full days during any period of 12 consecutive months that falls within that tax year.
Step-by-step explanation:
The eligibility for a U.S. citizen to claim the foreign earned income exclusion depends on a few factors including the Physical Presence Test or the Bona Fide Residence Test.
To qualify for the foreign earned income exclusion under the Physical Presence Test, the individual must be physically present in a foreign country or country for at least 330 full days during a period of 12 consecutive months. The period of work from February 1, 2016, to January 31, 2017, indeed covers 12 consecutive months, but to be eligible for the exclusion in each tax year, the 330 full days must fall within the specific tax year.
The individual would likely qualify for the exclusion for the 2016 tax year if he or she meets the 330 full days test within the 2016 tax year and for the 2017 tax year if the test is met within the 2017 tax year.