Does work performed on military base in Germany, Ramstein, Air force, qualify as foreign or US based?

[laquisha-ball]

We are a military family and I am a child-care provider, does working qualify as foregn  or US based.

[pk]

@laquisha-ball , generally all transactions  on an US base would be considered as US sourced  because the base is effectively US territory ( for tax purposes ).   The terms of agreement between US and Germany  ( arms forces agreement ) on any earnings  for services provided on the base , would dictate how it is  taxed.  My general opinion would be that this US territory and therefore not foreign income.  However, if you provided  similar service offbase  and /or to German residents, then that would be outside the purview of this agreement and therefore eligible to be treated as foreign earned / self-employment  income.

Does this help ?