The information contained in this publication is provided for general informational purposes only and is based on U.S. income tax law applicable to taxable years ending on or before December 31, 2016. It is not intended to be and should not be construed as “written advice concerning one or more federal tax matters” subject to the requirements of Section 10.37(a)(2) of Treasury Department Circular 230.

Since tax laws change frequently, the application of the information contained within this publication to specific situations should only be determined through consultation with your tax advisor. You are strongly encouraged to consult with your tax advisor prior to undertaking any significant financial transactions.

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Chapter 1 – Foreign Earned Income & Housing Exclusions

  • Foreign Earned Income Exclusion
    • Two-Earner Families
  • Foreign Housing Exclusion
    • Married Taxpayers
  • Qualifying for the Exclusions
  • Foreign “Tax Home”
  • Bona Fide Resident Test
  • Physical Presence Test
  • Electing the Exclusions
  • Revoking & Reelecting the Exclusions
  • Foreign Earned Income
  • Foreign-Source Income
  • Tax Treaty – Resourcing of Compensation
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