• The Foreign Earned Income Exclusion was created to avoid double taxation for Americans living abroad.

  • Only U.S. citizens who meet certain eligibility requirements may qualify for inclusion of income earned abroad, including U.S. citizens or resident aliens.
  • Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty may qualify.
  • If you live and work abroad, it may be worth looking into the exclusion of income earned abroad before you prepare your taxes.
  • Amount for housing abroad represents the housing costs that you paid abroad with income received abroad.