However, according to IRS publication 54 (<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p54/ch04.html">https://www.irs.gov/publications/p54/ch04.html</a>), the fellowship is not for progress towards a degree, therefore is taxable and "earned income." I am "earning" this income in a foreign country that is my tax home. After seeing that, doesn't it sound like it qualifies for the exclusion?
Nevertheless, like the original question says, is the fellowship a Personal Service Agreement with a US instrumentality?
