Foreign earned
income exclusion
Foreign earned income exclusion support for US taxpayers working overseas. Review your tax home, qualifying days and eligible income before you file.
Discuss your overseas income
Eligibility comes before the calculation
You generally need a foreign tax home and must meet the relevant residence or physical-presence test. The physical-presence test generally requires 330 full days in foreign countries during a qualifying 12-month period.
Discuss this with us
Not every type of income qualifies
The exclusion concerns qualifying earned income. Investment income and other categories need separate treatment. We review your income sources before applying an exclusion.
Discuss this with us
Document the dates and the work
Keep a travel calendar, employment records and details of where services were performed. If your circumstances changed mid-year, the dates can affect the analysis.
Discuss this with us
Consider the wider return
The exclusion is not a substitute for preparing the rest of the return. We consider the interaction with other income, available credits and any separate reporting.
Discuss this with us
Put the guidance
to work for your situation.
Foreign earned income exclusion support starts with your work location, tax home and time spent outside the United States.
Let’s talk it through
More than a name
on your return.
Work with a team you can put a face to. Start with your situation, agree the scope and know what records are needed.
Meet the Dimov team
US expertise.Coordinated UAE support.
Across borders.
Still personal.
Feedback from Dimov Tax clients on international and expat tax work.
Your next move.
Let’s plan it.
Tell us what needs to happen, where you’re based and the deadline you’re working towards.
