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Revision as of 14:28, 14 May 2026


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In addition, an American living and dealing outside the us (expat) may exclude from taxable income your income earned from work outside the us. This exclusion is by 50 % parts. Fundamental exclusion has limitations to USD 95,100 for the 2012 tax year, as well as USD 97,600 for the 2013 tax year. These amounts are determined on the daily pro rata grounds for all days on that this expat qualifies for the exclusion. In addition, the expat may exclude the amount he or she acquired housing within a foreign country in more than 16% with the basic exception to this rule. This housing exclusion is restricted to jurisdiction. For 2012, the housing exclusion could be the amount paid in overabundance of USD 41.57 per day. For 2013, the amounts above USD 42.78 per day may be ignored.

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