Foreign Earned Income & Foreign Earned Income Exclusion
Question: Do I have to meet the 330-day physical presence test or have a valid working resident visa to be eligible for the foreign earned income exclusion?
To claim the foreign earned income exclusion and either the foreign housing exclusion or the foreign housing deduction:
- You must have foreign earned income,
- Your tax home must be in a foreign country, and
- You must be one of the following:
- 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,
- A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
- 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.
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- Form 2555 (PDF), Foreign Earned Income
- Form 2555-EZ (PDF), Foreign Earned Income Exclusion
- Publication 514, Foreign Tax Credit for Individuals
- Form 1116 (PDF), Foreign Tax Credit
Category: U.S. Aliens and Citizens Living Abroad
Subcategory: Foreign Earned Income & Foreign Earned Income Exclusion