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Extraterritorial income exclusion
Extraterritorial income exclusion, under the U.S. Internal Revenue Code, is the amount excluded from a taxpayer's gross income for certain transactions that generate foreign trading gross receipts.
In general, foreign trading gross receipts include gross receipts from the sale, exchange, lease, rental, or other disposition of qualifying foreign trade property. Foreign trading gross receipts also include receipts from certain services provided in connection with such property, as well as engineering and architectural services for construction projects outside the United States.
Extraterritorial income is the gross income of the taxpayer attributable to foreign trading gross receipts. The taxpayer reports all of its extraterritorial income on its tax return. The taxpayer uses Form 8873 to calculate its exclusion from income that is qualifying foreign trade income.
== Qualifying foreign trade property ==
''Qualifying foreign trade property'' generally includes property that is held primarily for sale or lease for direct use or consumption outside the United States. Form 8873 is attached to the taxpayers income tax return. Both corporate and non-corporate taxpayers who have qualifying transactions may now be required to file Form 8873. The exclusion reported on Form 8873 was created by the Foreign Sales Corporation (FSC) Repeal and Extraterritorial Income Exclusion Act of 2000. The new exclusion applies to certain transactions entered into after September 30, 2000, but is subject to transition rules for foreign corporations with a valid FSC election in effect on September 30, 2000.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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