Many small small business owners start with a sole proprietorship stay away from the costs of forming a corporation or LLC. This can be a wise decision as statistics show that a majority of small businesses lose money for the first several years. 330 of 365 Days: The physical presence test is for you to say but can be tough to count. No particular visa is forced. The American expat need not live in any particular country, but must live somewhere outside the U.S. meet up with the 330 day physi...