Jan has been assigned to the Rome office of ABC Corporation.She arrives in Rome on November 1,2013 and does not return to the U.S.until March 5,2016.During her stay in Rome,Jan earned $112,000 in 2015.Jan may exclude

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Jan meets both the physical presence test (she spent more than 330 full days in Italy during a 12-month period) and the bona fide residence test (she was a bona fide resident of Italy for an uninterrupted period that includes an entire tax year), therefore she may claim the foreign earned income exclusion. The maximum exclusion amount for tax year 2015 is $100,800, so Jan can exclude up to that amount of her foreign earned income from her U.S. taxable income.

Jan Has Been Assigned to the Rome Office of ABC