Yesterday the IRS published a new practice unit titled “Foreign Earned Income for Purposes of IRC 911.” This practice unit discusses "foreign earned income" for purposes of Code §911, and rounds out the 10th practice unit on the foreign earned income exclusion ("FEIE"). The IRS now has the following practice units on the foreign earned income exclusion:
- Foreign Earned Income (2020)
- Physical Presence Test (2017)
- Bona Fide Residence Test (2015)
- Calculating the FEIE - Employee (2015)
- Calculating the FEIE - Partner in a Partnership (2016)
- Calculating the FEIE - Self-Employed Individual (2015)
- Foreign Housing Exclusion (2016)
- Foreign Housing Deduction (2016)
- Election and Revocation (2014)
- FEIE - Disallowance of FTCs for Foreign Taxes on Excluded Income (2020)
