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2026年6月11日 (木) 09:14時点における最新版
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In addition, an American living and dealing outside the states (expat) may exclude from taxable income her income earned from work outside the country. This exclusion is into two parts. The basic 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 a daily pro rata cause of all days on that this expat qualifies for the exclusion. In addition, the expat may exclude the number of he or she paid for housing in a foreign country in excess of 16% belonging to the basic omission. This housing exclusion is restricted by jurisdiction. For 2012, real estate market exclusion may be the amount paid in an excessive amount USD 41.57 per day. For 2013, the amounts more than USD 44.78 per day may be overlooked.
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