Foreign Earned Income Exclusion (FEIE)

Maximize Your Tax Savings While Living Abroad

As a U.S. citizen, your tax obligations don’t disappear when you move overseas. However, the Foreign Earned Income Exclusion (FEIE) allows you to exclude up to $126,500 (for 2024) of your foreign-earned income from U.S. taxation—potentially saving you thousands.

At eTaxGlobal, we help expats navigate the complexities of the FEIE, ensuring you qualify, maximize your savings, and remain fully compliant with U.S. tax laws.

How the FEIE Works

What You Can Exclude

The FEIE applies to earned income—including wages, salaries, and self-employment income—but not to unearned income such as interest, dividends, rental income, or capital gains. Whether you work for a foreign company, a U.S. company while living abroad, or are self-employed, this exclusion can provide significant tax relief.

Qualifying for the FEIE

To qualify, you must meet one of the following tests:

Physical Presence Test

Spend at least 330 full days within a 365-day period in a foreign country. This period can be adjusted to align with your tax filing date, giving you flexibility. Keep in mind that an extension to file does not extend your time to pay—90% of your taxes must be paid by April 15th to avoid penalties.

Bona Fide Residence Test

Establish a permanent residence in a foreign country and live there for a full calendar year with no immediate plans to return to the U.S. permanently.

Not sure if you qualify?

Foreign Housing Exclusion or Deduction

In addition to the FEIE, you may be able to exclude or deduct a portion of your foreign housing expenses—covering rent, utilities, and other housing costs.

The standard foreign housing exclusion is about one-third of the FEIE.
For high-cost cities like Tokyo for example, the exclusion can be as high as $128,000, leading to even greater tax savings.

The standard foreign housing exclusion is about one-third of the FEIE.
For high-cost cities like Tokyo for example, the exclusion can be as high as $128,000, leading to even greater tax savings.

Need help calculating your potential savings?

Make Filing Easy with Form 2555

To claim the Foreign Earned Income Exclusion, you must file Form 2555 with your U.S. tax return. This form helps the IRS determine your eligibility and ensures you receive the maximum tax benefits.

Not sure how to complete it? Let us handle it for you.

Simplify Your Expat Taxes with eTaxGlobal

The FEIE can significantly reduce your U.S. tax bill, but navigating the rules can be tricky. Our team of international tax experts ensures you qualify for every deduction, exclusion, and credit available—so you never overpay.

Maximize your savings and stay compliant.

Get Started with eTaxGlobal!

Ready to make tax preparation easier? Fill out the form below to get started with eTaxGlobal. Our team will reach out to you shortly to schedule your free consultation.