My son lives in Netherlands. He is single and lives by himself. What expenses and deductions can he include. Can he include the rent that he pays to his landlord?

[SusanY1 · Accepted solution]

It depends.  Rent is not generally deductible on a tax return in the U.S.  However, if your son is using the Foreign Earned Income and Housing Exclusion to exclude his income he may be able to include some of his housing expenses when calculating the amount of income eligible to be excluded from U.S. taxation.

In TurboTax, this information is collected in the interview for Foreign Earned Income and Exclusion, located in Wages & Income under the section "Less Common Income."