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previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - Community Income
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p519-009.htm#en_us_publink100039043

Chapter 3
Exclusions From Gross Income(p15)

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Exclusions From Gross Income

taxmap/pubs/p519-009.htm#TXMP737a7589Introduction

Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. An exclusion from gross income is generally income you receive that is not included in your U.S. income and is not subject to U.S. tax. This chapter covers some of the more common exclusions allowed to resident and nonresident aliens.

taxmap/pubs/p519-009.htm#TXMP445ee4e1

Useful items

You may want to see:


Publication
 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad
 523 Selling Your Home
See chapter 12 for information about getting these publications.
taxmap/pubs/p519-009.htm#en_us_publink100039044

Resident Aliens(p15)


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previous topic occurrence Alien, Resident next topic occurrence

Resident aliens may be able to exclude the following items from their gross income.
taxmap/pubs/p519-009.htm#en_us_publink100039045

Foreign Earned Income  
and Housing Amount(p15)


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Foreign Earned Income and Housing Amount

If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. The exclusion is $87,600 in 2008. In addition, you may be able to exclude or deduct certain foreign housing amounts. You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. For more information, see Publication 54.
taxmap/pubs/p519-009.htm#en_us_publink100039046

Foreign country.(p15)


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The term "foreign country" means any territory under the sovereignty of a government other than that of the United States. The term also includes territorial waters of the foreign country, the airspace over the foreign country, and the seabed and subsoil of submarine areas adjacent to the territorial waters of the foreign country.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - Community Income
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication