IRC §911
Foreign Earned Income Exclusion (FEIE)
International taxpayers can benefit from Foreign Earned Income Exclusion (up to $126,500), Foreign Tax Credits to avoid double taxation, and treaty benefits. Proper reporting of foreign accounts (FBAR/FATCA) is essential.
Who this may apply to
- Earn income from foreign sources
- Live or work abroad
- Have foreign bank accounts or investments
- Own interests in foreign corporations or trusts
Strategy connections
Watch out
- Foreign Tax Credit: The same foreign income taxes cannot generally support a credit for income excluded under the FEIE.
What could block this
- No foreign earned income
- No foreign tax home
- Neither the bona fide residence nor physical presence test is met
Professional support
International Tax Specialist
Will optimize exclusions and credits, ensure FBAR/FATCA compliance, and navigate treaty benefits.
Official sources
Reviewed 2026-07-24