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Frequently Asked Tax Questions

Aliens and U.S. Citizens Living Abroad - Foreign Income & Foreign Income Exclusion


Rev. date: 1/2010


What is foreign earned income? Is it income paid by a foreign person for working abroad, or is it income paid by a U.S. company for working abroad?

previous topic occurrence Employment Abroad next topic occurrence
previous topic occurrence Foreign Earned Income next topic occurrence
previous topic occurrence Foreign Earned Income Exclusion next topic occurrence

 
Foreign earned income does not include the following amounts:

Rev. date: 1/2010


Do I have to meet the 330-day presence test or have a valid working resident visa to meet the requirement for foreign income exclusion?

previous topic occurrence Alien, Resident next topic occurrence
previous topic occurrence Foreign Country next topic occurrence
previous topic occurrence Foreign Earned Income next topic occurrence
previous topic occurrence Foreign Earned Income Exclusion next topic occurrence
previous topic occurrence Foreign Income next topic occurrence
Foreign Tax Credit for Individuals
previous topic occurrence Permanent Resident next topic occurrence
previous topic occurrence Physical Presence Test next topic occurrence
previous topic occurrence Presence Test next topic occurrence
previous topic occurrence Substantial Presence Test next topic occurrence
previous topic occurrence Tax Guide for U.S. Citizens and Resident Aliens Abroad next topic occurrence
previous topic occurrence U.S. Citizens and Resident Aliens Abroad next topic occurrence

To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction:
U.S. tax law does not specifically require a foreign resident visa or work visa for this purpose, but you should comply with the other country's laws.

Rev. date: 1/2010


I am a nonresident alien. Can I take the foreign earned income exclusion if I meet the bona fide resident test or physical presence test? If yes, what is the tax form used for nonresident taxpayer?

previous topic occurrence Alien next topic occurrence
previous topic occurrence Alien, Nonresident next topic occurrence
previous topic occurrence Bona Fide Residence Test next topic occurrence
Exceptions to Bona Fide and Physical Presence Tests
previous topic occurrence Exclusion of Foreign Earned Income next topic occurrence
previous topic occurrence Foreign Earned Income next topic occurrence
previous topic occurrence Foreign Earned Income Exclusion next topic occurrence
previous topic occurrence Foreign Earned Income and Housing: Exclusion - Deduction next topic occurrence
previous topic occurrence Nonresident Alien Spouse Treated as a Resident next topic occurrence
previous topic occurrence Nonresident Alien or Resident Alien? next topic occurrence
previous topic occurrence Physical Presence Test next topic occurrence
previous topic occurrence Presence Test next topic occurrence
previous topic occurrence Substantial Presence Test next topic occurrence
previous topic occurrence Tax Guide for U.S. Citizens and Resident Aliens Abroad next topic occurrence
previous topic occurrence U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) next topic occurrence
previous topic occurrence U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) next topic occurrence
previous topic occurrence U.S. Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) next topic occurrence
previous topic occurrence U.S. Nonresident Alien Income Tax Return next topic occurrence
previous topic occurrence U.S. Tax Guide for Aliens next topic occurrence

 
Note:  A nonresident alien is generally not subject to U.S. tax on compensation for services performed outside the U.S. Thus, under the dual-status rules, aliens would not report their foreign earned during the non-residency part of the tax year.