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Level 2
posted Nov 16, 2022 7:50:22 AM

Foreign Earned Income Exclusion

Hello!

May I avail of the Foreign Earned Income Exclusion 2 years in a row?

 

Context:

1) I am a US Citizen who lived overseas ever since. I moved to the US last August 2022.

2) I was employed by a foreign company from Jan 2022- Mar 2022 but have been unemployed and have not earned any income ever since. 

3) Last year, i filed the taxes and used the foreign earned income exclusion.

 

Thank you so much!

0 2 267
2 Replies
Level 15
Nov 16, 2022 8:45:27 AM

@pk

Level 15
Nov 17, 2022 7:52:37 PM

@ andreasr, for tax year 2022, you sure can avail of the foreign earned income exclusion ---- since you returned in August 2022 ( exact date matters ----- the day you left foreign country and the day+ time you entered US ) , you select the 12 month test period as ( for example if you left the foreign land on August 10th, arriving in the US on 10th. August ) 08/10/2021 through 08/09/2022. Then you show that within this 12 month test period , you spent at least 330 days abroad-- thus qualifying you for physical presence test. The foreign income during this period is that earned in Jan 01 , 2021 through 08/-9/2022 -- so whole of your foreign earning should be qualified for exclusion ( up to the mac allowed ). Does this make sense ? Do you need more help ? pk