pk
Level 15
Level 15

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The short answer , unfortunately, is a NO .  Foreign Earned Income exclusion does not apply  unless he meets the 330 days  in a 12 month period. But if Korea taxed his income , then yes he could be eligible for  foreign tax credit ( he has to make sure that the US earnings during  the two/three month period -- that is taxed by Korea-- is sourced to Korea ).  I am assuming here that his employer is an US entity and therefore his  wages were paid as US sourced income.

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