DavidD66
Expert Alumni

Deductions & credits

No. To be eligible for the foreign earned income exclusion, you must have a tax home in a foreign country and be a U.S. citizen or resident alien.  If you treat your non-resident alien spouse as resident alien for tax purposes, you MUST include your spouse's worldwide income in your US tax and it will be subject to US taxes.  You cannot treat her as a resident alien and then exclude her income under the Foreign Earned Income Exclusion.  

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