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Foreign Earned Income Exclusion - Am I Eligible to Claim Either the Exclusion or the Deduction?

 

To determine whether you can claim the exclusion or deduction please begin with question 1

1.  Do you have foreign earned income?
     
a.  Yes. Go to question 2.
     b.  No. You CANNOT claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction.

2.  Is your tax home in a foreign country?
     
a.  Yes. Got to question 3.
     b.  No. You CANNOT claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction.

3.  Are you a U.S. citizen?
    a.  Yes. Go to question 4.
     b.  No. Are you a U.S. resident alien?

          i.  Yes. Are you a citizen or national of a country with which the United States has an income tax treaty in effect?
               o  Yes. Go to question 4.
               o  No. Go to question 5.

         ii.  No. You CANNOT claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction.

4.  Were you a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year?
    a.  Yes. You CAN claim the foreign earned income exclusion and the foreign housing exclusion or the foreign housing deduction.
     b.  No. Go to question 5.

5.  Were you physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months?
    a.  Yes. You CAN claim the foreign earned income exclusion and the foreign housing exclusion or the foreign housing deduction.
     b.  No You CANNOT claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction.

 

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Page Last Reviewed or Updated: 22-Jul-2013