Rev. date: 1/1/2011To claim the foreign earned income exclusion, the foreign housing
exclusion, or the foreign housing deduction:
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You must have foreign earned income,
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Your tax home must be in a foreign country, and
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You must be one of the following:
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A U.S. citizen who is a bona fide resident of a foreign
country or countries for an uninterrupted period that includes an entire tax
year,
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A U.S. resident alien who is a citizen or national of a
country with which the United States has an income tax treaty with a
nondiscrimination article in effect and who is a bona fide resident of a foreign
country or countries for an uninterrupted period that includes an entire tax
year, or
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A U.S. citizen or resident alien who is physically
present in a foreign country or countries for at least 330 full days during any
period of 12 consecutive months.
U.S. tax law does not specifically require a foreign resident
visa or work visa for this purpose, but you should comply with the foreign
country's laws.
Rev. date: 1/1/2011
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Nonresident aliens do not qualify for the foreign earned income
exclusion.
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You must be either a U.S. citizen or resident alien of
the United States, live and work abroad, and meet certain other qualifications
to exclude a specific amount of your foreign earned income.
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If you are the nonresident alien spouse of a U.S. citizen
or resident alien, you can elect to be treated as a U.S. resident in order to
file a joint return. In this case, you can take the foreign earned income
exclusion if otherwise qualified.
Note: A nonresident alien is generally not subject to
U.S. tax on compensation for services performed outside the United States. Thus,
under the dual-status rules, nonresident aliens would not report their foreign
earned income during the non-residency part of the tax year.
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