My foreign income is $170,128, which is specified on line 1a of Foreign Tax Credit Worksheet. Line 1e of this worksheet lists $57,779, which is the difference between income and the income exclusion (107,600) and housing exclusion (4,749) from Form 2225. This excess is then added to income, so 1116, line 1a = 227,907. The IRS instructions for 1116, line 1a says "Don't include any earned income excluded on form 2225".
