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Foreign Earned Income/Housing Exclusion


​U.S. citizens and residents working outside the U.S. are generally required to file U.S. annual income tax returns reporting their worldwide income/deductions. Since they are also generally required to pay foreign income tax in their country of employment, there is a potential for double taxation (tax on the same income by two different countries). One method of mitigating double taxation issues is the foreign earned income/housing exclusion. This exclusion serves to exclude all or a portion of foreign earned income from U.S. income taxation. U.S. citizens and residents who qualify for this exclusion must elect to utilize the exclusion and must calculate the applicable exclusion on Form 2555. We can evaluate whether this exclusion is beneficial or if some other means of eliminating double taxation, such as the foreign tax credit, is more beneficial.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

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