Details

  • Service: Tax, International Executive Services
  • Type: Business and industry issue
  • Date: 10/25/2012

U.S. taxation of Americans Abroad 

U.S. Taxation of Americans Abroad explains the rules that determine how a U.S. citizen or resident's U.S. taxes are affected as a result of living outside the United States.

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If you are a U.S. citizen or resident who lives and works outside the United States, you may qualify to exclude some or all of your foreign earned income from U.S. taxation. The “foreign earned income exclusion” (FEIE, often referred to as the “section 911 exclusion” in reference to its place in the Internal Revenue Code) allows a general exclusion of up to 97,600 in 2013 (the amount is adjusted annually for inflation).