A U.S. citizen who works in France from February 1, 2018 until January 31, 2019 is eligible for the foreign earned income exclusion in 2018 and 2019.

Question

Quizplus · Accepted Answer

The foreign earned income exclusion allows U.S. citizens to exclude a certain amount of their foreign earned income from U.S. federal income tax. To qualify for the exclusion, the taxpayer must have a tax home in a foreign country and meet either the physical presence test or the bona fide residence test. In this case, the taxpayer worked in France for the entire calendar year of 2018 and met the requirements for the exclusion, so they are eligible for the exclusion in both 2018 and 2019.

A US Citizen Who Works in France from February 1, 2018