SOI tax stats - Individual foreign earned income/Foreign Tax Credit

 

Data for the Individual Foreign-Earned Income and Foreign Tax Credit study are compiled from the following forms:

  • Form 2555, Foreign Earned Income and Form 2555-EZ, Foreign Earned Income Exclusion, used by taxpayers to claim the foreign-earned income exclusion, housing exclusion, and housing deduction.
  • Form 1116, Foreign Tax Credit, used by taxpayers to claim a credit against U.S. income tax liability for income taxes paid to a foreign jurisdiction.
  • Form 1040, U.S. Individual Income Tax Return

Foreign Tax Credit, foreign-earned income exclusion, housing exclusion, and housing adjustments amounts are also shown in selected statistical tables within individual income tax return statistics.

Statistical tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Data presented Classified by Tax years
Table 1. Individual Income Tax Returns With Form 2555: Sources of Income, Deductions, Tax Items, and Foreign-Earned Income and Exclusions, by Size of Adjusted Gross Income Size of Adjusted Gross Income 2021 XLSX, 2016 XLSX, 2011 XLSX, 2006 XLS, 2001 XLS, 1996 XLS, 1991 XLS
Table 2. Individual Income Tax Returns With Form 2555: Foreign-Earned Income, Exclusion before Deductions, Housing Exclusion, and Housing Deduction, by Country or Region Country or Region 2021 XLSX, 2016 XLSX, 2011 XLSX, 2006 XLS, 2001 XLS, 1996 XLS, 1991 XLS, 1987 XLS
Table 3. Individual Income Tax Returns With a Foreign Tax Credit or a Form 1116: Sources of Income, Deductions and Tax Items, and Foreign Income, Taxes, and Credit, by Size of Adjusted Gross Income Size of Adjusted Gross Income 2021 XLSX, 2016 XLSX, 2011 XLS, 2006 XLS, 2001 XLS, 1996 XLS, 1991 XLS, 1987 XLS
Table 4. Individual Income Tax Returns With Form 1116: Foreign-Source Income, Deductions, and Taxes, by Country or Region Country or Region 2021 XLSX, 2016 XLSX, 2011 XLS, 2006 XLS, 2001 XLS, 1996 XLS, 1991 XLS, 1987 XLS
Table 5. Individual Income Tax Returns With Form 1116: Foreign-Source Income, Deductions, and Taxes, by Type of Income Type of Income 2021 XLSX, 2016 XLSX, 2011 XLS, 2006 XLS, 2001 XLS, 1996 XLS, 1991 XLS

SOI Bulletin articles

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