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2026年6月11日 (木) 12:22時点における最新版
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In addition, an American living and outside the usa (expat) may exclude from taxable income their particular income earned from work outside america. This exclusion is in two parts. Inside of exclusion is bound 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 basis for all days on in which the expat qualifies for the exclusion. In addition, the expat may exclude the amount he or she paid a commission for housing in the foreign country in an excessive amount 16% within the basic difference. This housing exclusion is on a jurisdiction. For 2012, real estate market exclusion may be the amount paid in overabundance of USD 41.57 per day. For 2013, the amounts above USD 49.78 per day may be overlooked.
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