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2025年8月21日 (木) 14:59時点における版
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In addition, an American living and working outside united states (expat) may exclude from taxable income his or her income earned from work outside the us. This exclusion is by 50 % parts. Inside of exclusion is fixed to USD 95,100 for the 2012 tax year, and to USD 97,600 for the 2013 tax year. These amounts are determined on the daily pro rata grounds for all days on which the expat qualifies for the exclusion. In addition, the expat may exclude cash he or she got housing from a foreign country in an excessive amount 16% among the basic exemption. This housing exclusion is restricted to jurisdiction. For 2012, industry exclusion may be the amount paid in overabundance USD 41.57 per day. For 2013, the amounts more than USD 44.78 per day may be ruled out.
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