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previous page Previous Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Exemption From Social Security and Medicare Taxes
next page Next Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Requirements
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taxmap/pubs/p54-009.htm#en_us_publink100047397

Chapter 4
Foreign Earned Income and Housing: Exclusion – Deduction(p11)

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taxmap/pubs/p54-009.htm#TXMP3c4278e8

Useful items

You may want to see:


Publication
 519 U.S. Tax Guide for Aliens
 570 Tax Guide for Individuals With Income from U.S. Possessions
 596 Earned Income Credit (EIC)
Form (and Instructions)
 1040X: Amended U.S. Individual Income Tax Return
 2555: Foreign Earned Income
 2555-EZ: Foreign Earned Income Exclusion
See chapter 7 for information about getting these publications and forms.
taxmap/pubs/p54-009.htm#en_us_publink100047398

Who Qualifies for the Exclusions and the Deduction?(p11)


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Who Qualifies for the Exclusions and the Deduction?

If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction.
If you are a U.S. citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. However, you may qualify to exclude from income up to $87,600 of your foreign earnings. In addition, you can exclude or deduct certain foreign housing amounts. See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later.
You may also be entitled to exclude from income the value of meals and lodging provided to you by your employer. See Exclusion of Meals and Lodging, later.
previous pagePrevious Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Exemption From Social Security and Medicare Taxes
next pageNext Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Requirements
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication