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Income Tax Planning
Chapter 5: Gross Income from Employment/FOREIGN EARNED INCOME (1 OF 2)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 5: Gross Income from Employment

FOREIGN EARNED INCOME (1 OF 2)

01.Core Concepts

• Exclusion applies if a qualified individual has a tax home in a foreign country, and must either: 1. qualify as a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire taxable year (bona fide resident test), or 2. qualify by being present in a foreign country or countries for at least 330 full days during any period of twelve consecutive months (physical presence test). • Amount of exclusion: • $132,900 in 2026 ($130,000 in 2025)