International Tax Gap Series If you are a United States citizen or a resident alien, you are taxed on your worldwide income, whether you live inside or outside of the United States. However, if you live and work abroad, you may be able to exclude all or part of your foreign earnings and, in addition, may qualify to exclude or deduct a foreign housing cost amount. The Foreign Earned Income Exclusion page includes the general rules for qualifying and claiming the exclusion of foreign earned salary, wages, or other compensation received for personal services. See the Foreign Housing Exclusion or Deduction page for more details associated with claiming foreign housing expenses. References and Links Foreign Earned Income Exclusion Foreign Housing Expense Limitations Form 2555, Foreign Earned Income Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad Return to: The International Tax Gap Series
