Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

New IRS Practice Unit: Foreign Earned Income

2020-08-27

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:

  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)

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

CATEGORIES

DISCLAIMER

The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.


Copyright © 2004 – 2026, Andrew Mitchel LLC. All rights reserved.