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IRS.gov Website
Publication 54
taxmap/pubs/p54-010.htm#en_us_publink100047397

Chapter 4
Foreign Earned Income and Housing: Exclusion – Deduction(p12)


taxmap/pubs/p54-010.htm#TXMP31bf2a16

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/p54-010.htm#en_us_publink100047398

Who Qualifies for the Exclusions
and the Deduction?(p12)

rule
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 $97,600 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 also may 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.