Foreign earned income exclusion
The foreign earned income exclusion is a relief provision that applies to U.S. citizens working in a foreign country. To qualify for the exclusion, the taxpayer must be either a bona fide resident of the foreign country or present in the country for 330 days during any 12 consecutive months. The exclusion is limited to $91,500 per year for 2010 ($91,400 in 2009). § 911.