Firstly- Yes, you qualify
as having foreign earned income. As stated in the IRS link below, “The source of your earned income is the place where you
perform the services for which you received the income.”
https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion-what-is-fore...
You must meet either the substantial presence test or the bona
residence test to exclude your earned income via Form 2555- Foreign Earned
Income. This is not actually a credit, but instead some or all of your foreign-earned income is excluded from tax. The location of the employer is not a consideration unless you work for the US government.
And also, as far as a tax credit - No, you cannot
receive the Earned Income Tax Credit (EITC)if you file Form 2555 to exclude all or some of your foreign earned
income. While you are not required to exclude this income on Form 2555, two
major points keep most taxpayers living abroad from qualifying for the Earned
Income Credit altogether:
1.
If your credit would be based on having a
qualifying child, qualifying for the EITC may be very difficult. Your child must have lived with you or your spouse “in the United States for more than
half the year and have a social
security number that is valid for employment in the United States.”
2.
Without a qualifying child, YOU need to “live in the United States for more than half the year”
In your case, having lived abroad “all year”, you are not eligible
for the Earned Income Tax Credit. But you are likely eligible to exclude some
or all of your income via the Foreign Earned Income Exclusion.
