Publication 519 |
2000 Tax Year |
Resident Aliens
Resident aliens may be able to exclude the following items from
their gross income.
Foreign Earned Income
and Housing Amount
If you are physically present in a foreign country or countries for
at least 330 full days during any period of 12 consecutive months, you
may qualify for the foreign earned income exclusion. For tax years
beginning in 2000, the exclusion is $76,000. In addition, you may be
able to exclude or deduct certain foreign housing amounts. You may
also qualify if you are a bona fide resident of a foreign country and
you are a citizen or national of a country with which the United
States has an income tax treaty. For more information, see Publication 54.
Foreign country.
The term "foreign country" means any territory under the
sovereignty of a government other than that of the United States. The
term also includes territorial waters of the foreign country, the
airspace over the foreign country, and the seabed and subsoil of
submarine areas adjacent to the territorial waters of the foreign
country.
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