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International Tax Blog - New and Interesting International Tax Issues

New IRS Practice Unit: Foreign Earned Income


Yesterday the IRS published a new practice unit titled โ€œForeign Earned Income for Purposes of IRC 911.โ€ This practice unit discusses "foreign earned income" for purposes of Code ยง911, 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:

  1. Foreign Earned Income (2020)
  2. Physical Presence Test (2017)
  3. Bona Fide Residence Test (2015)
  4. Calculating the FEIE - Employee (2015)
  5. Calculating the FEIE - Partner in a Partnership (2016)
  6. Calculating the FEIE - Self-Employed Individual (2015)
  7. Foreign Housing Exclusion (2016)
  8. Foreign Housing Deduction (2016)
  9. Election and Revocation (2014)
  10. FEIE - Disallowance of FTCs for Foreign Taxes on Excluded Income (2020)

You can find links to these practice units on our Practice Units By Topic page.

Tags: 911 Foreign Earned Income Exclusion, Other - IRS Practice Units