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

Chapter 5: Gross Income from Employment

FOREIGN EARNED INCOME (2 OF 2)

01.Core Concepts

• Bona fide resident • Intend to work there for indefinite/long-term period • Establish permanent quarters for self and family • Physical presence test • 330 days in consecutive 12 months • Can begin on any day • Exemption prorated by number of days