Foreign Earned Income Exclusion - 0.2 Nano CPE

Living Abroad Does Not Mean Escaping U.S. Taxes.

The United States taxes citizens and resident aliens on worldwide income, even when they live and work overseas. The foreign earned income exclusion under IRC §911 can provide substantial relief, but only when strict qualification standards are satisfied.

This course reviews how residency tests, tax home rules, foreign housing provisions, and compliance requirements determine whether taxpayers may exclude foreign earned income from U.S. taxation.

Learning Objective

Assess when taxpayers qualify for the foreign earned income exclusion under the bona fide residence test and physical presence test.

Course Description

This nano-learning course reviews the rules, qualification standards, and planning considerations associated with the foreign earned income exclusion under IRC §911.

Who Should Take This Course

Tax and accounting professionals advising expatriates, remote workers, foreign-based employees, digital nomads, or clients with cross-border income and residency issues.

Why This Course Is Important

The foreign earned income exclusion can significantly reduce U.S. tax liability, but qualification depends on strict residency, presence, and tax home requirements. Misapplying the rules—or overlooking issues involving abode, housing exclusions, or foreign tax credits—can trigger audits, denied exclusions, and costly compliance problems.

Author / Instructor

Lee T. Reams, Sr., BSME EA
Lee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.

Course Details

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Navigate International Tax Rules with Greater Confidence

Start Foreign Earned Income Exclusion and learn how residency tests and qualification rules affect exclusion eligibility under IRC §911.