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The United States taxes citizens and residents on their worldwide income. Citizens and residents living and working outside the U.S. may be entitled to a foreign earned income exclusion that reduces taxable income.〔(26 USC 911 ). Also see the (IRS explanation ).〕 For 2015, the maximum exclusion is $100,800 per taxpayer, $101,300 for 2016. (future years indexed for inflation). 〔Taxpayers filing a joint return are entitled to up to two exclusions if both have earned income.〕 In addition, the taxpayer may exclude housing expenses in excess of 16% of this maximum ($40.11 per day in 2010) but with limits. The exclusion is available only for wages or self-employment income earned for services performed outside the U.S. The exclusion is claimed on IRS (Form 2555 ). ==Qualification== Only individuals are eligible for the exclusion. To qualify for the exclusion, the taxpayer's tax home must be outside the U.S. In addition, the taxpayer must meet either of two tests: *Bona fide resident test: the taxpayer was a bona fide resident of a foreign country for a period that includes a full U.S. tax year, or *Physical presence test: the taxpayer must be outside the U.S. for 330 days in any 12-month period. The bona fide resident test is not available for nonresident aliens. Further, the test is not met if the taxpayer declares to the foreign government that they are not a resident. Such declaration could be on visa applications or tax returns, or imposed as a condition of a visa. Eligibility for the exclusion may be affected by some tax treaties. Counting the days for the physical presence test requires a determination for each day separately. The IRS makes it clear in (Publication 54 ) that each day can be in more than one 12-month period. A 12-month period may begin on any day of any month. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「foreign earned income exclusion」の詳細全文を読む スポンサード リンク
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